1.  Clarifications on Deferred Tax in the Context of the Global Minimum Tax
2.  Tax Amendments Introduced by GEO no. 13/2026
3.  Gross minimum base salary per country guaranteed in payment
4.  Increase in value of nursery vouchers for the first semester of 2026

1.    Clarifications on Deferred Tax in the Context of the Global Minimum Tax

Order no. 203/2026 provides clarifications regarding the calculation and presentation of deferred tax in the financial statements of constituent entities subject to the global minimum tax, which apply accounting regulations (OMFP no. 1.802/2014) or opt to apply the International Financial Reporting Standards (IFRS).

Further details can be found in the tax alert published on this topic here. 

These provisions were introduced by Order 203/2026, published in the Official Gazette, Part I, no. 196 of March 13, 2026. 

2.    Tax Amendments Introduced by GEO no. 13/2026 

In March, a normative act was adopted with the following tax implications:

• It was established that all transfers of shares shall be enforceable against the central tax authority only if the company has settled all its outstanding tax liabilities (i.e., holds a tax clearance certificate with no outstanding obligations) or if any existing liabilities are secured by appropriate guarantees. Previously, these restrictions applied only to the transfer of shares held by a shareholder of a limited liability company who exercised control over the company.
• The application of the provisions under article 7 paragraph (10) of the Fiscal Procedure Code, which allowed for the communication of the taxpayer’s risk class/subclass upon request, is suspended until December 31, 2026. Romanian Tax Authorities aim to complete its digitalization processes, eliminating the need for direct communication between the tax authority and taxpayers, the information following to be made directly accessible to each taxpayer through the Virtual Private Space.

These provisions were published through GEO no. 13/2026, published in the Official Gazette, Part I, no. 181 of March 9, 2026.

3.    Gross minimum base salary per country guaranteed in payment 

Starting with July 1, 2026, the minimum gross basic salary per country guaranteed in payment is set at 4,325 lei per month, for a standard working schedule averaging 166.667 hours per month, corresponding to 25.949 lei per hour.

The provisions were published through Government Decision no. 146/2026, in the Official Gazette, Part I, no. 196 of 13 March 2026.

4.    Increase in value of nursery vouchers for the first semester of 2026

For the first semester of 2026, starting with April 2026, the value of the monthly amount granted in the form of nursery vouchers is 740 lei (previously, the amount was 710 lei).

The nominal value of 740 lei also applies for the first two months of the second semester of 2026, August 2026 and September 2026.

The provisions were published through Order no. 368/2026, in the Official Gazette, Part I, no. 249 of 31 March 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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