1.  The e-Invoice system becomes optional for individuals and certain categories of taxpayers
2.  Notification regarding the Top-up Tax (N409)
3.  New procedure on the ex officio recalculation of the health insurance contribution
4.  Launch of the iBon app
5.  Procedure for the Registration of Fiduciary Contracts
6.  Approval of reporting procedures for crypto-asset service providers

1.    The e-Invoice system becomes optional for individuals and certain categories of taxpayers

The rules for using the RO e-Invoice system are simplified in order to reduce the administrative burden for individuals and certain categories of taxpayers.

The new provisions establish the treatment of transactions in the B2C relationship, carried out to individuals who choose to identify by personal identification number (CNP).

At the same time, certain categories that carry out economic activities independently, such as foreign cultural institutes/centers, farmers, who apply the special regime, and individuals who identify themselves for tax purposes by personal identification number, may opt for the use of the system by registering in the optional RO e-Invoice Register.  

The rules on the organization and administration of the RO e-Invoice registers have been revised, including the possibility of registration and deregistration from both the optional and mandatory registers, according to a procedure that will be updated by order of the President of the National Agency for Fiscal Administration.

The provisions were published through Law no. 88/2026, Official Gazette, Part I, no. 459 of May 29, 2026.

2.    Notification regarding the Top-up Tax (N409) 

The form related to the Notification regarding the obligation to submit the informative return on the Top-up tax (Notification N409). Form N409 can be accessed here.

Companies that fall under the scope of the calculation and declaration of the global minimum tax (Pillar II) are required to submit the GIR return or the GIR notification (N409), as the case may be, within 15 months from the last day of the reporting financial year.  

As an exception, for the first year of application, 2024, the deadline is extended to 18 months from the end of the financial year, being June 30, 2026.

In the event that the GIR return is filed by the ultimate parent entity (or a designated group entity) in another jurisdiction with which Romania has concluded a Pillar Two information exchange agreement, the Romanian constituent entities are not required to submit the GIR return locally.

The complete list of jurisdictions with which Romania has concluded such information exchange agreements can be consulted here.

In this case, only the GIR Notification (N409) will be filed in Romania, which must include information on the constituent entity within the group filing the GIR return, as well as the jurisdiction where the return is filed.

Until the date of publication of this information, the form regarding the GIR return has not been published.

3.    New procedure for the ex officio recalculation of the social health insurance contribution 

Starting with 2026, a new procedure for the ex officio recalculation of the social health insurance contribution by the tax authority is implemented, as well as the model and content of the forms:

• Report on the recalculation of the social health insurance contributions;
• Decision on the ex officio recalculation of the social health insurance contribution.

The provisions were published through Order no. 603/2026, Official Gazette, Part I, no. 419 of 18 May 2026.

4.    Launch of the iBon application

The Ministry of Finance and NAFA have launched the free iBon application. The application allows users to verify whether a tax receipt has been issued correctly, by taking a photo of it, with the scanned data automatically taken into the application and subsequently verified with the database.  

In the second stage of development of the application, scheduled for the second semester of the year, a mechanism will also be implemented to reward users for scanned and verified tax receipts, as well as for notifications submitted through the application.

5.    Procedure for registering a Fiduciary Contract

The procedure for registering of fiduciary contracts and legal arrangements similar to fiduciary structures has been approved. This procedure applies to persons who hold the capacity of trustee and are obliged to register trust agreements and their amendments with the competent tax authority, as well as to persons who hold an equivalent position in a legal structure similar to trusts.

The provisions were published through Order no. 505/2026, Official Gazette, Part I, no. 340 of April 28, 2026.

6.    Approval of reporting procedures for crypto-asset service providers

The procedures for verifying the compliance of the Reporting Crypto-Asset Service Providers with the reporting and tax due diligence procedures have been approved.  

At the level of NAFA, there is a mandatory automatic exchange of information with crypto-asset providers, so that the institution can verify the asset holders, and if they do not declare their tax obligations, they will be notified by NAFA.

The information shall be reported annually in the calendar year following the year to which the information relates. The first information shall be reported for the relevant calendar year or for another appropriate reporting period as of January 1, 2026, according to the Fiscal Procedure Code.

These provisions were published through Order no. 608/2026, Part I, Official Gazette no. 436 of May 25, 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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