1.  The new procedure for the fiscal registration of secondary branches as taxpayers for salary tax
2.  Updating the tax registration forms and the list of taxes
3.  The right to carry forward the VAT credit is not subject to the legal statute of limitations
4.  Changes to the "Pre-filled RO e-VAT return"
5.  Changes to the form used for reporting income tax

1.    The new procedure for the fiscal registration of secondary branches as taxpayers for salary tax

According to the provisions brought by OG no. 6/2026, taxpayers who have several secondary branches within an area of the same administrative-territorial unit (UAT), will designate one of these branches as a designated secondary branch, by June 30, 2026 (in the case of existing secondary branches) or within 30 days from the establishment of the first secondary branch in the respective UAT.

In this context, Order no. 508/2026 updates the procedure regarding the registration of such secondary branches as taxpayers for salaries income tax. 

Thus, the salary income tax will be declared using the tax registration code of the designated secondary branch, for all employees who carry out their activity in the same UAT. If the secondary offices are located in the same UAT as the company headquarters (tax domicile), it is no longer necessary to register them separately for this purpose.

The provisions were published through Order no. 508/2026, Official Gazette no. 329 of April 24, 2026.

2.    Updating the tax registration forms and the list of taxes 

The models and instructions for filling in some taxpayers' tax registration forms (Form 060, VAT Registration Certificate, etc.) are updated, while also regulating the list of taxes. The updating of the forms was necessary to align them with the latest legislative changes to the tax legislation and procedures.

It is also proposed that the tax registration certificate may also be issued in electronic format. The tax registration certificate issued in electronic format will be communicated to taxpayers exclusively through the "Virtual Private Space" (SPV) service.

The provisions were published through Order no. 411/2026, Official Gazette no. 260 of April 1, 2026. 

3.    The right to carry forward the VAT credit is not subject to the legal statute of limitations  

The Romanian High Court Justice has ruled that the taxable person's right to carry forward the VAT credit balance in the VAT return for subsequent tax periods is not subject to the legal statute of limitations.The decision is binding on all courts and tax authorities.

As per the HCCJ Decision no. 6/2026, from April 20, 2026.

4.     Changes to the "Pre-filled RO e-VAT return"

Updates have been made to the model and content of the "RO e-VAT pre-filled statement" form. The changes follow the changes made to form 300 "Value added tax return" regarding the introduction of new tax rates and the elimination of the old ones, since the structure of the pre-filled statement must follow that of form D300.

The provisions were published through Order no. 409/2026, Official Gazette no. 259 of April 1, 2026.

5.     Changes to the form used for reporting income tax

Form 224 "Declaration on income in the form of salaries and assimilated to salaries from abroad obtained by individuals working in Romania", a form used for declaring income tax, has been amended.

Specifically, starting March 1^st, 2026, in form 224 will include the deductible elements introduced by Emergency Ordinance no. 8/2026 which refers to the income tax calculation basis in the case of income from salaries and assimilated to salaries, as follows:

• contributions to occupational pension funds, entered in row 9;
• contributions to pan-European personal pension products (PEPPs), in row 10;
• the amounts incurred by employees for the acquisition of shares, bonds and/or investments in ETFs, in line 11.

These expenses are deductible within the limit of EUR 400 per year per person. The contributions to occupational pension funds are simultaneously included in the monthly limit of maximum 33% of the base salary.

The provisions were published through the Order of the President of ANAF no. 507/2026, Official Gazette no. 319 of April 22, 2026. 

Disclaimer

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