Occupational safety and health (OSH) on construction sites does not begin on the first working day, but already at the…
Continue ReadingThe “Pole Tax” Will Be Definitively Abolished Starting in 2027
Through Government Emergency Ordinance (GEO) No. 89/2025, the Romanian Government establishes a firm timeline for the elimination of the tax…
Continue ReadingTaxation of Income from Other Sources: Rate Increases to 16% as of 2026
Starting 1 January 2026, the tax regime applicable to certain types of income classified as “income from other sources” undergoes…
Continue ReadingThe Microenterprise Tax Returns to a Flat 1% Rate as of 2026
Through Government Emergency Ordinance (GEO) No. 89/2025, published in the Official Gazette No. 1203 of 24 December 2025, significant amendments…
Continue ReadingThe e-VAT System in 2026: From a Sanctioning Control Tool to an Informative Instrument
The year 2026 brings a significant shift in the approach to the operation of the e-VAT (e-TVA) system, the mechanism…
Continue ReadingE-Invoice 2026: Legislative Adjustments and New Compliance Obligations
Starting 1 January 2026, the national RO e-Invoice system enters a new phase of optimization, following the amendments introduced by…
Continue ReadingLocal Taxes and Fees in 2026 – Essential Rules and Obligations for Local Authorities
Through Government Emergency Ordinance (GEO) No. 78/2025, published in the Official Gazette No. 1172 of 17 December 2025, concrete measures…
Continue ReadingDividends Distributed in 2025 and Paid in 2026 – Tax Treatment and Reporting Obligations
Case overview In December 2025, ABC SRL decides, through a shareholders’ resolution, to distribute dividends from prior years’ profits. The…
Continue ReadingFiscal Thresholds in 2026 – VAT, Microenterprises, and Corporate Income Tax
The year 2026 brings important obligations for taxpayers regarding the VAT tax period and the applicable corporate tax regime. Compliance…
Continue ReadingRomanian Companies and the VAT Exemption for Small Enterprises in Other EU Member States
Companies established in Romania may apply the special VAT exemption scheme for small enterprises in other Member States of the…
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