Main legislative changes of April 2025

Following the enactment of Emergency Ordinance No. 107/2024 on the regulation of certain fiscal-budgetary measures, the Ministry of Public Finance has adopted the procedure for the application of the 3% tax credit, applicable to taxpayers liable to corporate income tax or microenterprise tax for the 2024 fiscal year, or for the amended fiscal year commencing in 2024. Furthermore, the standard templates for the issuance, amendment, or revocation of the Decision granting the 3% tax credit have been approved.

These provisions were published by Order No. 540/2025, Official Gazette of Romania, Part I, No. 331 dated April 14, 2025.

2. Amendments to the enforcement of sanctions related to the RO e-Transport system

The RO e-Transport system, implemented to monitor the transport of goods with the aim of preventing tax evasion, has been amended through the suspension of certain sanctions related to the transmission of vehicle geolocation data by transport operators. Specifically, the enforcement of sanctions for non-compliance with the obligation of transport operators to report the real-time location of transport vehicles is suspended until December 31, 2025, thereby granting operators additional time to align with the system’s requirements.

These provisions were published by Emergency Ordinance No. 29/2025, published in the Official Gazette of Romania, Part I, No. 365 of April 24, 2025.

The procedure and conditions for the registration of representatives of foreign legal entities operating in the oil and natural gas sectors, that do not have a permanent establishment in Romania but are liable for the turnover tax specific to these sectors have been approved.

Additionally, the template and content of Form 178, “Decision on the Approval/Rejection of the Request for Representative Appointment”, have been adopted.

To accommodate new sections related to the turnover tax applicable to the oil and gas sectors, the following forms have been updated:

- “Tax Registration Statement/Amendment Statement/Deregistration Statement for Non-resident Taxpayers without a Permanent Establishment in Romania” (Form 015)

- “Statement for Electronic Submission of Amendments Following Tax Registration, and for Tax Deregistration” (Form 700).

These provisions were published by Order No. 468/2025 in the Official Gazette of Romania, Part I, No. 302 of April 7, 2025, and Order No. 472/2025, Part I, No. 303 of April 7, 2025.

4. Clarifications regarding the obligation to submit Form D406 (SAF-T)

The amendments to Annex 5 of Order No. 1.783/2021 clarify the categories of taxpayers that are or are not required to submit Form D406 – “Informative Statement on the Standard Audit File for Tax”.

Furthermore, a new provision has been introduced whereby the submission of Form D406 becomes mandatory from the moment the taxpayer voluntarily opts to transmit it. The option becomes effective upon the filing of a Form D406 that is validated by the National Agency for Fiscal Administration (ANAF).

These provisions were published by Order No. 407/2025 in the Official Gazette of Romania, Part I, No. 310 of April 8, 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. 

Crowe România