On December 6, 2010, the government of Romania approved an Emergency Ordinance, which introduces that the retirees with incomes higher than 740 RON will have to pay contribution of 5.5% to the National Unique Health Insurance Fund (NHI), starting with January 1, 2011.

Subject to certain conditions, public and private companies having outstanding tax liabilities as of 31 December 2018 equal to or higher than RON 1 million may benefit

There will be a significant number of tax changes in Romania in 2023. While companies may welcome some of them, others will bring them additional tax costs this year or next.

The most notable change in the fiscal environment in 2017 so far has been the VAT rate. It has decreased three times in the past 18 months, most recently in January when it reduced to 19%.

Romania has introduced major fiscal reforms for 2025 and 2026, impacting dividend taxation, VAT rates, excise duties, payroll compliance, and interest income reporting.

A legislative project applicable as of January 2024 challenges the tax system in Romania. Its aftershocks seem to be tangible for businesses and individuals. First and foremost, the project targets at micro SRLs...

The applicable regulations contained no subjective evaluation criteria, as well as no transparent analysis procedures to be applied or followed by the fiscal authorities.

Order 827/2026 issued by Romania’s National Agency for Fiscal Administration (ANAF) approves a new procedure—including detailed application requirements—for issuing and amending Advance Pricing Agreements (APAs).

Once the restrictions are lifted, however, we expect not only tax audits to be resumed, but in fact expanded.

September 2025 – The Romanian government has adopted GEO No. 22/2025 introducing significant amendments to Romanian VAT legislation and directly affecting small enterprises and VAT registration procedures.

In response to the persistent issue of tax evasion, Romania has enacted Law no. 126/2024, published in the Official Gazette no. 437 on May 13, 2024.

By way of a recent measure that has resulted in numerous debates and raised significant criticism, the Romanian Government has decided to change the country's VAT payment system.

For eligible investors, Romania has a number of attractive tax incentives that can reduce the overall tax burden or improve cash flows during the investment phase.

In the past two weeks, Romanian authorities have introduced several procedural and legislative updates impacting tax compliance, VAT treatment, and international taxation.

On 6 September 2024, the Romanian government adopted Emergency Ordinance no. 107/2024 ("the GEO") regulating a nationwide tax amnesty generally aimed at cancelling late payment interest and penalties related...

Ordinance 79/2017 brought important updates to the Romanian Fiscal Code regarding corporate income tax, micro-enterprise income tax, personal income tax, statutory social contributions...

On 15 December 2025, the Romanian Parliament adopted Law no. 239, which will enter into force on 18 December 2025.

On August 4, 2022, Ordinance no. 18/2022 on the authorization and functioning of representative offices of foreign companies and economic organizations in Romania ("GO 18/2022")...

Foreign legal entities seeking to establish tax residence in Romania based on a place of effective management must complete a questionnaire published by the Romanian tax authorities on May 17 in Order no. 577.

Starting with December 10, 2021, the customs activity currently under the auspices of the National Tax Administration Agency ("ANAF") will be developed by the Romanian Customs Authority, founded by way of Law...