News

Taxation 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…

Through Government Emergency Ordinance (GEO) No. 89/2025, published in the Official Gazette No. 1203 of 24 December 2025, significant amendments…

The year 2026 brings a significant shift in the approach to the operation of the e-VAT (e-TVA) system, the mechanism…

Starting 1 January 2026, the national RO e-Invoice system enters a new phase of optimization, following the amendments introduced by…

Through Government Emergency Ordinance (GEO) No. 78/2025, published in the Official Gazette No. 1172 of 17 December 2025, concrete measures…

Case overview In December 2025, ABC SRL decides, through a shareholders’ resolution, to distribute dividends from prior years’ profits. The…

The year 2026 brings important obligations for taxpayers regarding the VAT tax period and the applicable corporate tax regime. Compliance…

Companies established in Romania may apply the special VAT exemption scheme for small enterprises in other Member States of the…

Law 201/2025, published on November 28, 2025, amends Law 165/2018 on meal vouchers. Starting from the entitlements for November 2025,…

The Ministry of Finance has published a draft Order setting the deadlines and requirements for submitting financial statements for 2025.…