Main legislative changes of June 2025

1. Notification obligation on the national additional tax

In the context of the implementation of Law no. 431/2023 regarding the additional taxation of large multinational and national groups, the Romanian Tax Authority (ANAF) has issued a draft order introducing a new form: “Notification regarding the obligation to declare and pay the national additional tax.”

Key aspects:

• The form must be submitted within 6 months from the last day of the financial reporting year;
• It also applies to entities with a financial year different from the calendar year;
• It is allowed for a single designated entity within the group to make the payment of the national additional tax, if there are multiple constituent entities in Romania;
• The form shall be completed using the assistance software provided by ANAF.

It is important to note that, as of June 30, 2025 (inclusive), the form “Notification regarding the obligation to declare and pay the national additional tax” has not yet been published, and the order is still in the approval stage and is to be published in the Official Gazette. 

2. New rules for entities with a financial year other than the calendar year

This Order contains in a single normative act the provisions regarding the reporting method for entities that have opted for a financial year other than the calendar year.

The main provisions:

• preparation of annual accounting reports as of December 31, distinct from the annual financial statements concluded on the chosen date;
• submitting these reports by May 31 of the financial year following the reporting year;
• compliance with the requirements regarding the presentation of accounting balances, cash flows and changes in equity, according to the applicable model provided in the Order;
• the presentation of comparative information in the explanatory notes, whenever the date of the financial year changes.

The provisions were published by Order 899/2025, Official Gazette no. 550 of June 16, 2025.

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