Main legislative changes of September 2025

1.    Procedure for reporting invoices that were not sent through the RO e-Invoice platform

The procedure that allows beneficiaries to notify the tax authorities when the mandatory invoices are not uploaded within the legal the legal deadline by suppliers, in accordance with Art. 10^9 of Government Emergency Ordinance no. 120/2021.

Thus, if the issuer fails to fulfill the obligation to send the invoice through the national RO e-Factura system, beneficiaries who have not received the invoices may electronically submit form (800) “Notification regarding invoices not transmitted through the RO e-Factura system” starting from the day immediately following the expiry of the transmission deadline for the issuer.

The notified issuer receives a message in the Virtual Private Space (SPV) and is obliged to submit the invoice in the RO e-Invoice system at the latest on the day following receipt of the notification. At the same time as transmitting the message in the Virtual Private Space (SPV), the issuer is registered in a special electronic register of ANAF. Taxpayers entered in this register are subject to a risk analysis for the application of legal measures according to the assessed fiscal risk.

After transmission, the issuer must update the upload index using the dedicated functionality on the platform.

The provisions were published by Order 2229/2025, Official Gazette no. 895 of September 30, 2025.

2.    Simplification of the registration procedure for submitting tax returns.

The new procedure eliminates the need to physically go to the tax authority’s office for the approval of the registration request for electronic signatures. 

With this update, taxpayers will be able to electronically submit the Request for the use of a qualified certificate (form 150), accompanied, where applicable, by the authorization document or the act certifying legal representative status, as well as the Request for revocation of the right to use the Online Declaration Submission service (form 151).

The provisions were published by Order 2213/2025, Official Gazette no. 860 of September 19, 2025.

3.    Increase in the value of nursery and cultural vouchers.

Starting in October 2025, the value of vouchers granted to employees is updated as follows:

• Nursery vouchers – the monthly amount increases to RON 710 (from RON 670 previously), applicable also for February and March 2026.

• Cultural vouchers – the maximum value rises to RON 240 /month (compared to RON 220 previously) and RON 470 /event (compared to RON 450 previously), with extended applicability for the first two months of the first semester of 2026.

According to current legislation, both nursery and cultural vouchers are taxed at 10%, but are not included in the calculation base for mandatory social contributions (CAS and CASS).

The provisions were published by Order 1574 and 1602/2025, Official Gazettes no. 899 and 900 of October 1, 2025.

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