Main legislative changes of September 2026

1.  Changes regarding the settlement of VAT returns with negative amounts with refund option
2.  Changes regarding the registration in and removal from the optional RO e-Factura Register
3.  Approval of the procedure for the default assessment of VAT where the VAT return (300) is not filed
4.  New procedure for issuing the individual advance tax ruling
5.  Increase in the value of cultural vouchers for the second half of 2026

1.    Changes regarding the settlement of VAT returns with negative amounts with refund option

The procedure for settling VAT returns with negative amounts with a refund option has been modified, by introducing a risk analysis before the refund is approved.  

Until now, the Fiscal Procedure Code provided for only three situations in which taxable persons were considered to be at risk of undue VAT refund. GEO no. 38/2026 provided for the possibility of establishing additional situations by order of the President of ANAF. Thus, this order established these new risk situations, including failure to file, by the time the negative VAT return is submitted, returns D394, D390 or D406 whose filing deadline has expired, the company having been incorporated less than 6 months before the return is filed, significant differences with respect to the data reported in RO e-Factura and RO e-Case de marcat (electronic cash registers) or the existence of suppliers that present risk elements. If such a risk is identified, the return is settled after a prior tax audit has been carried out. On the other hand, the returns of taxable persons for whom the analysis does not identify a risk of undue refund are settled by issuing the refund decision directly, without a prior tax audit.

The new provisions apply starting with the returns for August 2026 (monthly filers) or Q3 2026 (quarterly filers), as well as to returns pending settlement on the date of entry into force of the order.

The provisions were published by the Order of the President of ANAF no. 1123/2026, Official Gazette, Part I, no. 823 of 28 September 2026.

2.     Changes regarding the registration in and removal from the optional RO e-Factura Register

The possibility has been introduced for suppliers/service providers registered in the optional RO e-Factura Register to request removal from this register, by submitting form 081, renamed "Application for registration in/removal from the optional RO e-Factura Register".  

The removal from the register takes effect starting with the 1st of the month following the submission of the form.

The provisions were published by the Order of the President of ANAF no. 1021/2026, Official Gazette, Part I, no. 743 of 3 September 2026.

3.    Approval of the procedure for the default assessment of VAT where the VAT return (300) is not filed 

The procedure by which the tax authority establishes ex officio the VAT due by taxable persons who have not filed the VAT return, applicable starting with the return for July 2024, has been approved. If the return is not submitted within 15 days from the receipt of the notification sent by the tax authority, the VAT payable is established based on the information existing in the tax records, by means of an ex officio assessment decision. Upon ex officio taxation, the deducted VAT will represent 50% of the value of the deductible tax calculated according to the available information.

The default assessment decision is annulled if the return is submitted within 60 days from its communication. The return submitted after this deadline is no longer processed, and the amounts established ex officio are maintained.

The provisions were published by the Order of the President of ANAF no. 1022/2026, Official Gazette, Part I, no. 745 of 3 September 2026.

4.    New procedure for issuing the individual advance tax ruling

A new procedure for issuing the individual advance tax ruling has been approved, applicable to applications submitted on or after 7 September 2026. 

Among other things, taxpayers can now request a preliminary discussion, where they receive non-binding guidance on the admissibility of the application. The grounds for rejecting the application have also been expressly established, such as the lack of economic purpose of the transactions, contradictory or incomplete information, or the existence of ongoing administrative or judicial proceedings in relation to the transactions concerned.

The provisions were published by the Order of the Minister of Finance no. 1128/2026, Official Gazette, Part I, no. 757 of 7 September 2026. This Order repealed the Order of the Minister of Finance no. 1178/2023.

5.    Increase in the value of cultural vouchers for the second half of 2026

Starting with the second half of 2026, the maximum value of cultural vouchers granted monthly increases from 250 lei to 260 lei, and the maximum value of cultural vouchers granted occasionally increases from 490 lei / event to 510 lei / event. The new values also apply for the first two months of the first half of 2027, namely February and March 2027.

The provisions were published by the Joint Order of the Minister of Finance and the Minister of Culture no. 1187/3177/2026, Official Gazette, Part I, no. 778 of 15 September 2026.

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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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