1.  Procedure for conducting online meetings between tax authorities and taxpayers
2.  Elimination of half-yearly accounting reports for 2026
3.  Administrative framework for the Mutual Agreement Procedure
4.  Alert notification on non-fulfilment of budgetary payment obligations

1.     Procedure for conducting online meetings between tax authorities and taxpayers

It was published the procedure for conducting online meetings between tax authorities and taxpayers. This procedure establishes the following: the means of identification in the online platform of the Ministry of Finance –National Agency of Tax Administration, type of meetings that can be held, rules for acces and organisation.

The procedure is related to taxpayers registered in the Virtual Private Space. Online meetings can be held in respect to tax audit, hearing and mediation. The list can be extended and published by the National Agency of Tax Administration.

Meetings between tax authorities and taxpayers conducted via the online platform are recorded and archived.

The provisions were published by Order no. 705/2026 of the Official Gazette no. 494 of June 15, 2026.

2.     Elimination of half-yearly accounting reports for 2026 

On June 29, 2026, the Ministry of Public Finance published a press release, announcing that the obligation of economic operators to prepare and submit half-yearly accounting reports as of June 30 is eliminated for 2026. For the coming years, the need for half-yearly accounting reporting will be reconsidered by the authorities.

According to the Accounting Law no. 82/1991, the Ministry of Finance may request the submission of accounting reports at periods other than the annual one, during the financial year, for entities that have a turnover higher than 1,000,000 EUR at the end of the previous financial year.

3.     Administrative framework for Mutual Agreement Procedure (MAP) 

It was published the administrative framework for the Mutual Agreement Procedure (MAP), based on the provisions of the treaties for the avoidance of double taxation concluded by Romania with other states and on the Convention 90/436/EEC on the elimination of double taxation in relation to the adjustment of profits of associated enterprises.  

The Order applies to requests for the Mutual Agreement Procedure (MAP) submitted after June 16, 2026.The Order is supplemented by the OECD guidelines and the Revised Code of Conduct for the effective implementation of the convention on the elimination of double taxation in relation to the adjustment of profits of associated enterprises (2009/C322/01).

The request for the Mutual Agreement Procedure shall be submitted within three years or within the period provided for by the treaties for the avoidance of double taxation, from the notification of the action resulting in taxation not in accordance with the treaty. The deadline is extended to three years if the period mentioned in the convention is less than three years.

The provisions were published by Order no. 660/2026 of the Official Gazette no. 497 of June 16, 2026.

4.     Alert notification on non-fulfilment of budgetary payment obligations

It is regulated the alerting of companies and individuals that carry out economic activities of the existence of circumstances that could give rise to the state of difficulty or insolvency.  

The notification shall be communicated: only once, upon reaching the threshold of RON 40,000 representing outstanding budgetary obligations and twice a year, every 6 months, until full payment or until the outstanding budgetary obligations fall below the threshold of RON 40,000.

Certain categories of debtors are excluded, such as those that are in insolvency or pre-insolvency procedures, NGOs, individuals that do not carry out economic activities.

The provisions were published by Order no. 758/2026 of the Official Gazette no. 526 of June 26, 2026.

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