Main legislative changes of January 2026

1.  The 3% bonus granted from the annual corporate income tax and the microenterprise income tax to the year 2024 may be withdrawn following tax audits
2.  Registration in the RO e-Invoice Register of taxable individuals
3.  Ex officio assessment of social contributions owed by individuals
4.  Implementation of European standards regarding international tax cooperation (DAC9)
5.  Applicability of the Convention for the Avoidance of Double Taxation with Andorra
6.  Applicability of the new Convention for the Avoidance of Double Taxation with the United Kingdom
7.  The right of taxpayers to request the communication of the fiscal risk class/subclass

1.    The 3% bonus granted from the annual corporate income tax and the microenterprise income tax to the year 2024 may be withdrawn following tax audits

New provisions have been introduced at the level of Annex no. 1 of Order no. 540/2025 for the approval of the Procedure regarding the granting of the 3% bonus from the annual corporate income tax and from the microenterprise income tax related to fiscal year 2024/the amended fiscal year starting in 2024. These clarify the situation in which, after the issuance of the decision granting the bonus, taxpayers are notified, as a result of a tax audit, of tax assessment decisions establishing tax differences. 

• In the case of communication to taxpayers of a tax decision with a reduction of tax liability, the specialized department verifies the tax records and appropriately amends the amount initially granted as a bonus, by reducing its value and issuing the Decision to amend the Decision to grant the 3% bonus.

For this purpose, the difference between the amount initially granted as a bonus and the recalculated bonus amount is recorded in the tax records;

• In the case of communication to taxpayers of a tax decision with additional tax liability, the specialized department verifies the tax records and cancels the amount of the bonus initially granted, if the conditions for granting the bonus provided in the Initial Procedure are not met.

For this purpose, the Decision to annul the Decision to grant the 3% bonus is issued and the value of the bonus granted is added to the tax records.

We reiterate the conditions provided by the Initial Procedure that the taxpayer must meet:

• has submitted all the returns according to the tax vector. This condition is also considered fulfilled if, for periods in which tax returns were not submitted, the tax liabilities were assessed by the tax authority through an assessment decision;
• has fully settled, within the terms provided by law, the annual corporate income tax/microenterprise income tax for the year 2024/the amended fiscal year starting in 2024, as the case may be;
• does not register any other outstanding tax liability or outstanding budgetary claims individualized in enforceable titles issued in accordance with the law and recorded in the records of the central tax authority for recovery purposes are registered as of the statutory deadline for filing tax returns.

The provisions were published by Order no. 5/2026, Official Gazette no. 37 of January 19, 2026.

2.     Registration in the RO e-Invoice Register of taxable individuals

An obligation is introduced for taxable individuals who carry out economic activities and are fiscally identified by their Personal Numerical Code (CNP) to register in the RO e-Invoice Register and to use the RO e-Invoice system, under the conditions provided by the legislation in force. 

For these individuals, the registration in the RO e-Invoice Register must be requested prior to the start of the economic activity, and the registration is carried out by the tax authority within a maximum of three working days from the submission of the application. Procedural amendments are also introduced regarding the updating and operation of the register, as well as the instructions for completing form 082 “Application regarding registration in the mandatory RO e-Factura Register”.

Subsequently, through Government Ordinance no. 6/2026 published in the Official Gazette on January 30, 2026, the obligation of taxable individuals fiscally identified by CNP to register and use the RO e-Invoice system was postponed until June 1, 2026. More details about these changes can be found in the tax alert published on February 3, 2026.

The provisions were published by Order 59/2026, Official Gazette no. 42 of January 20, 2026.

3.     Ex officio assessment of social contributions owed by individuals

The procedure regarding the ex officio assessment of the social security contribution (CAS) and the health insurance contribution (CASS) due by individuals who failed to comply with their declaration obligations for the year 2024.

For this purpose, standard models have been approved for:

• he notification regarding the failure to declare CAS and CASS contributions;
• the report regarding the estimation of the assessment base for CAS and CASS;
• the decision regarding the ex officio assessment of CAS and CASS;
• the decision canceling the decision regarding the ex officio assessment of CAS and CASS.

The provisions were published by Order no. 2735/2025, Official Gazette no. 17 of January 14, 2026.

4.     Implementation of European standards regarding international tax cooperation (DAC9)

The European standards on administrative cooperation in the field of taxation have been transposed into national legislation for the introduction of new rules on the automatic exchange of tax information between the Member States of the European Union.

Some of the key provisions include:

• the introduction of additional reporting obligations for multinational groups and large domestic groups;
• the implementation of reporting mechanisms regarding the global minimum/top-up tax;
• the establishment of standardized tax return templates and filing deadlines;
• the regulation of procedures for verification and sanctions in cases of non-compliance.

Through these amendments, tax authorities will be able to submit and receive detailed information on taxpayers' cross-border tax activities, with the aim of combating tax avoidance and increasing tax transparency at international level.

The provisions were published by Ordinance no. 1/2026, Official Gazette no. 75 of January 30, 2026.

5.     Applicability of the Convention for the Avoidance of Double Taxation with Andorra

The provisions of the convention for the avoidance of double taxation concluded between Romania and the Principality of Andorra through Law no. 170/2025 apply to income derived starting from 1 January 2026.

The provisions were published by Decree 1016/2025, Official Gazette no. 996 of October 29, 2025.

6.     Applicability of the new Convention for the Avoidance of Double Taxation with the United Kingdom

The provisions of the new convention for the avoidance of double taxation concluded between Romania and the United Kingdom of Great Britain and Northern Ireland (New) apply to income derived starting from 1 January 2026.

The provisions were published by Law 169/2025, Official Gazette no. 996 of October 29, 2025.

7.     The right of taxpayers to request the communication of the fiscal risk class/subclass

The risk analysis is carried out periodically, in which case the tax authority also determines the tax risk class/subclass of the taxpayer. The tax risk class/subclass shall be communicated to the taxpayer, at his request, by any means of communication that ensures proof of receipt of the information, except where objectives of general interest justify restricting access to such information.

The provision entered into force on January 1, 2026, being introduced into the Fiscal Procedure Code by GEO 188/2022 approved by Law 388/2023 on 16.12.2023.

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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