Tax alert – Tax amendments and clarifications to the provisions adopted at the end of 2025
The Ministry of Public Finance issued a press release on clarifying the application of tax facilities, aligning national legislation with OECD standards and introducing a transition term for the use of the RO e-Invoicing system by individuals. Check the press release here.
Following this press release, Ordinance no. 6/2026 for the completion of Law no. 207/2015 on the Fiscal Procedure Code, as well as some fiscal-budgetary measures, was published in the Official Gazette, Part I no. 77 of January 30, 2026.
We present below the set of amendments and clarifications brought to the latest provisions adopted at the end of 2025:
I. Repeal of Article 251 of the Fiscal Code
The Romanian Government approved through Ordinance no. 6/2026 the repeal of Article 251 of the Fiscal Code regarding the special regime for taxpayers who register expenses with affiliated entities that are not established/constituted and do not have the place of effective management in Romania, an article recently introduced by Law no. 239/2025, which, from the OECD perspective, could generate risks of double taxation and discriminatory treatment.
By Ordinance no. 6/2026, clarifications are also made regarding the tax treatment applied to these types of expenses recorded in the first month of the first quarter of 2026. The tax treatment provided for in Article 251 does not apply for this period, the deductibility rules provided for in Article 25 of the Fiscal Code will apply.
II. Transition period for RO e-Invoicing until June 1, 2026 for copyright income
The Romanian Government has approved the introduction of a transition period until June 1, 2026 for the use of the RO e-Invoicing system by taxable individuals who carry out economic activities and are identified for tax purposes by Personal Identification Number, not by Tax Identification Number. Until this date, individuals will not be obliged to use the RO e-Invoicing system.
Suppliers/Providers who identify themselves fiscally by their personal identification number, who started carrying out economic activities before June 1, 2026 and are not registered in the mandatory RO e-Invoicing Register, have the obligation to request registration in the register at least 3 working days before this date and are registered with June 1, 2026.
This transitional measure was specifically introduced by Ordinance no. 6/2026.
The press release published by the Ministry of Public Finance provides clarifications on who is considered a “taxable person” for VAT purposes, why it is necessary to issue an invoice for copyrights, and the role of the invoice. Check the press release here.
III. Simplification of tax registration procedures for secondary establishments
The taxpayer/payer who has organized several secondary offices as payers of salaries and income assimilated to salaries within the territorial area of the same administrative-territorial unit/subdivision, has the obligation to designate one of these secondary offices as a designated secondary office, within 30 days from the establishment of the first secondary office.
The taxpayer/payer has the obligation to request the fiscal registration of the designated secondary headquarters, as a payer of salaries and income assimilated to salaries for all entities within the scope of that administrative-territorial unit/subdivision, to the fiscal body subordinated to the National Agency for Fiscal Administration in whose territorial area the activity of the secondary offices is actually carried out.
At the same time, for the secondary offices located within the same administrative-territorial unit/subdivision with the taxpayer's tax residence, the declaration and payment of the tax on income from salaries and assimilated to salaries due for their employees will be made through the taxpayer's tax code, without the obligation of tax registration of the secondary offices.
For entities already established on January 1, 2026, the application of contraventions and the sanction for failure by the taxpayer/payer to submit the tax registration statement within the deadline provided for in art. II of Law no. 245/2025, namely 30 days, is suspended, until June 30, 2026 inclusive.
If on February 2, the taxpayer has organized and/or registered for tax purposes several secondary offices as payers of salaries and assimilated income, within the territorial scope of the same administrative-territorial unit/subdivision, the taxpayer has the obligation to notify the competent tax authority of the designated secondary office by June 30, 2026 inclusive, as well as all secondary offices within the same administrative-territorial unit/subdivision.
The tax identification code assigned to the designated secondary office remains valid, and the other tax identification codes are deleted, ex officio, by the tax authority.
IV. Clarification of tax facilities for individuals in the Danube Delta and Apuseni Mountains
Clarifications and additions were made to Law 227/2015 on the Fiscal Code regarding local taxes owed by individuals living in the Danube Delta and Apuseni Mountains.
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