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...

The Romanian Government has recently passed a legislative package aimed at strengthening public finances and tightening corporate rules. Among the most important changes are those concerning...

Companies can mitigate the risks by having the TP file available before the tax authorities request it.

You guessed right, this is not an article about COVID-19, but it is an article about VAT (not sure if this is actually a good thing).

Romania is a place where you should focus on next, be it for your business or for expanding your client base. The recently adopted legislation and the amendments that are to come

Law No. 177/2026 introduces targeted VAT relief for Romanian taxpayers whose VAT registrations were cancelled between 2019 and August 2026. The legislation cancels historical VAT liabilities and related penalties assessed during cancellation periods, with specific provisions for agricultural cooperatives and procedures for refunding amounts already paid.

From 2017, Romanian law empowers labour office inspectors to determine if an activity performed under a "work for hire" contract, i.e., based on a contract other than an employment contract...

The beginning of 2021 seems to be under the auspices of numerous amendments incurred to the Law no. 227/2015 regarding the fiscal code (the "Fiscal Code").

The volume of orders placed through mobile apps or websites skyrocketed in the last few years, whether for shopping, meal delivery at the office or ride sharing.

Starting this August, the fiscal unity system concerning the corporate income tax becomes functional in Romania, further to the enactment of the procedure for the implementation and management...

The pandemic context and its economic implications prompted in 2020 and 2021 several legislative measures to alleviate fiscal burden both through tax facilities, such as amnesties...

Veja aqui como são as medidas de suporte pelo coronavírus e o que as empresas precisam saber à medida em que buscam ajuda dos governos.

Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.

Nowadays, the politicians and the mass media are passionately devouring, probably absent a strategic purpose, the amendments to the Fiscal Code.