Main legislative changes of November 2025

1. Procedure for ex officio tax registration / at the request of other authorities

The procedure for ex officio tax registration, or registration at the request of other authorities administering tax claims, applicable to taxpayers who have not fulfilled their legal obligation of tax registration, has been approved. The procedure regulates the powers of the tax authority and the steps leading to the issuance of the registration decision.  

This order approves the forms used for this procedure, as well as the instructions on their printing, use and archiving.

The new procedure fully replaces the old framework regulated by ANAF Order no. 2921/2016.

The provisions are contained in ANAF Order no. 2430/2025, published in the Official Gazette no. 1023 of November 5, 2025.

2. Procedures for the exemption regime for small enterprises

Procedures have been approved whereby economic operators established in Romania can apply the special exemption regime for small enterprises in other EU Member States, as well as the procedure applicable to economic operators established in another Member State who apply the regime in Romania, following the amendments introduced by Ordinance no. 22/2025 (more details on these changes are presented in the circular of September 4, 2025, here).

The procedures regulate the steps that taxpayers must follow in order to submit the prior notification of the application of the special regime to the competent tax authority, as well as the way in which the tax authority verifies their compliance with the ceilings provided for in Articles 310¹ and 310² of the Tax Code.

Th Order also introduces the necessary forms regarding these procedures, namely the model of the prior notification, the report, the decision and the notifications, as the case may be, together with the instructions on their completion. It also provides for situations in which the special regime ceases, such as exceeding the legal ceilings, cessation of activity or other changes influencing the application of the regime, in which cases the competent tax authority issues the appropriate decision and communicates the relevant information to the tax authorities of the Member States concerned.

The provisions are contained in ANAF Order no. 2509/2025, published in the Official Gazette no. 1067 of November 20, 2025.

3. Technical rules regarding the certificate of deferral of payment of VAT in customs

The technical norms applicable to the issuance, amendment and revocation of the VAT deferral certificate, which is carried out through the National Customs Decisions System, have been approved. 

The certificate of deferral of payment of VAT in customs shall be issued within 30 days from the submission of the application and the documentation provided for in art. 2 para. (1) of the norms approved by the Order of the Minister of Finance no. 3225/2020. The certificate is valid for 6 months and can be subsequently amended or revoked at the request of the holder, through the National Customs Decisions System.

The provisions are contained in the Order of the Romanian Customs Authority no. 3168/2025, published in the Official Gazette no. 1054 of November 17, 2025.

4. Meal voucher value increases as of 1 November 2025

Starting in November 2025, the maximum value of meal vouchers will increase to RON 45, up from the previous amount of RON 40.18. This value will remain applicable until September 2026.

The provisions are contained in Law no. 201/2025, published in the Official Gazette no. 1106 of November 28, 2025.

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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