Law No. 239/2025, published in the Official Gazette no. 1160 of 15 December 2025, introduces Fiscal Package 2, reshaping key…
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New Obligations Regarding Bank Account Ownership – Law No. 239/2025
Law No. 239/2025, published in the Official Gazette no. 1160 of 15 December 2025, amends Law no. 70/2015 on financial…
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Changes to the Minimum Share Capital of Limited Liability Companies – Law No. 239/2025
After several years during which the minimum share capital of Romanian limited liability companies was set at a symbolic level…
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Major Changes to Insolvency Procedures – Law No. 239/2025
Starting 18 December 2025, Romania’s insolvency framework undergoes significant reform with the entry into force of Law No. 239/2025. The…
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Romania Introduces Body-Worn Cameras in Labour Inspectorate Controls: What Changes in Practice for Employers
Recent amendments published in the Official Gazette regarding the organization of the Labour Inspectorate introduce the possibility for labour inspectors…
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Sponsorship and Corporate Income Tax Redirection to NGOs
In Romania, companies subject to corporate income tax may support NGOs through two fiscal mechanisms: direct sponsorship and corporate tax…
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VAT Exemption Procedure for EU Companies Operating in Romania
Starting November 20, 2025, the VAT exemption procedure issued by the Romanian tax authorities (ANAF) entered into force. It regulates…
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Clarifications on Interim Dividend Distribution and Taxation under Law No. 141/2025
Law No. 141/2025, published in the Romanian Official Gazette No. 699/2025, introduces a comprehensive package of fiscal and budgetary measures…
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Fiscal Reform Package II
The second major fiscal–budgetary reform package has passed the final constitutional review and is now ready for promulgation and publication.…
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ANAF: Official Notification Procedure for Invoices Not Sent on Time via e-Factura
Starting September 30, 2025, ANAF Order no. 2229/2025 came into force, establishing the procedure for notifying tax authorities when invoices…
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