1.  Tax changes introduced by GO no. 6/2026 and GEO no. 8/2026
2.  Consumer Price Index for the 2026 Fiscal Year
3.  New forms for reporting the Pillar 2 tax
4.  Changes to local taxes

1.    Tax changes introduced by GO no. 6/2026 and GEO no. 8/2026 

In the recent period, two normative acts with significant fiscal impact have been adopted:

• GO no. 6/2026 (available here), which introduces a series of important changes, such as the repeal of Article 25¹ of the Fiscal Code, the establishment of a transition period until 1 June for the use of the RO e-Invoice system by individuals carrying out economic activities under their Personal Numeric Code (CNP), and the simplification of tax registration procedures for secondary offices.
• GEO no. 8/2026 (available here), regarding the implementation of the third package of fiscal measures.

2.    Consumer Price Index for the 2026 Fiscal Year 

The consumer price index used to update advance payments on account of the annual corporate income tax for the 2026 fiscal year has been set at 106.5%.

The provisions were published by Order no. 117/2026, Official Gazette no. 115 of February 12, 2026.

3.    New forms for reporting the Pillar 2 tax 

The template and content of the following forms used for reporting the obligations related to the Pillar 2 tax have been approved:

• the “Information Return on the Additional Tax” (GIR – GloBE Information Return); and
• the “Notification regarding the obligation to submit the Information Return on the Additional Tax” (GIR Notification).

These forms are addressed to constituent entities in Romania that are part of multinational groups or large-scale domestic groups falling within the scope of Law no. 431/2023. 

According to Law no. 431/2023, where the GIR is submitted by the Ultimate Parent Entity (or a designated entity) in another jurisdiction with which Romania has concluded a specific information exchange mechanism for Pillar 2 purposes, Romanian constituent entities are not required to submit the GIR locally. In such cases, only the GIR Notification must be filed in Romania, including information on the constituent entity within the group that submits the GIR and the jurisdiction where it is filed.

We remind you that the GIR or, as applicable, the GIR Notification must be submitted within 15 months from the last day of the reporting financial year. By way of exception, for the first year of application, the deadline is extended to 18 months from the end of the financial year.

In practice, the first reporting deadline is June 30, 2026, for the financial year 2024.

The forms were approved by Order no. 218/2026, published in the Official Gazette no. 141 of February 24, 2026.

4.    Changes to local taxes

We present the main changes in the area of local taxes:

• A new provision establishes that, in the event of non-declaration of the building by the owner, the value of the tax established by the local tax authority is successively increased, by 30% for each delay interval or fraction of a 6-month delay interval, calculated after the expiry of the 30-day term, applied to the value of the initially established tax. The increase applies to the fiscal year for which the tax is established.  

• The obligation to owe the building tax is extended to the following situations:

• a building constructed under a building permit whose validity has not expired, where the authorities ascertain by 31 December (inclusive) of the previous year that the building has been completed and/or is being used, even if the handover report upon completion of works has not been drawn up;
• a building constructed without a building permit, where the authorities ascertain by 31 December (inclusive) of the previous year the full or partial construction of the building and/or its use.

• The taxable value of the building is reduced by 15% for buildings between 50 years and 100 years old and by 25% for those over 100 years old. In the case of a building that has undergone major renovation works resulting in an increase in its value by at least 50%, the year of completion is updated and deemed to be the year in which the handover upon completion of such works took place.
• New tax reductions are introduced for persons with disabilities, namely 50% for persons with severe disabilities and 25% for persons with aggravated disabilities, applicable to the building used as their domicile, the related land, and one vehicle.
• A new provision establishes that a vehicle acquired, registered, and sold within the same calendar year gives rise to a tax determined for that year with a single payment deadline, namely the date of transfer of ownership.

The provisions were published by GEO no. 7/2026, Official Gazette no. 146 of February 25, 2026, respectively GEO no. 9/2026, Official Gazette no. 157 of February 27, 2026.

Disclaimer

The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For further information on the topics covered please contact us. No responsibility is accepted for decisions or omissions following the use of the content of this newsletter. All Crowe newsletters are available at the address www.crowe.ro.

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