Monitorul Oficial nr. 708/30.07.2025
On 26 March 2025, Order No. 417/2025 entered into force, introducing updated and consolidated fiscal risk assessment criteria for identifying high-risk economic operators. The updated rules apply based on Articles 375(11) and 435(31) of the Romanian Fiscal Code (Law No. 227/2015) and were most recently amended through Order 1826/2025, published 30.07.2025.
On 22 July 2025, Romania published Law No. 138/2025, approving the previously issued Emergency Ordinance No. 30/2024. The law brings an essential update for companies handling excise goods or still adjusting to the e-Factura system: an extended grace period with no penalties.
Monitorul Oficial nr. 699/25.07.2025
Principale modificări reglementate prin Legea 141/2025 privind unele masuri fiscal-bugetare
Law 141/2025 brings immediate tax hikes and reforms designed to shore up public finances. Starting August 1, 2025, the standard VAT rate increases from 19% to 21%. This new law introduces higher taxes on categories from bank revenues and alcohol to gambling winnings and dividends.
Monitorul Oficial nr. 685/22.07.2025
Legea nr. 138/2025 privind aprobarea Ordonanţei de urgenţă a Guvernului nr. 30/2024 pentru modificarea şi completarea Legii nr. 227/2015 privind Codul fiscal şi a art. LIX din Legea nr. 296/2023 privind unele măsuri fiscal-bugetare pentru asigurarea sustenabilităţii financiare a României pe termen lung
On 22 July 2025, Romania published Law No. 138/2025, approving the previously issued Emergency Ordinance No. 30/2024. The law brings an essential update for companies handling excise goods or still adjusting to the e-Factura system: an extended grace period with no penalties.
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Monitorul Oficial nr. 682/22.07.2025
Legea nr. 137/2025 privind aprobarea OUG nr. 137/2024 pentru modificarea și completarea Legii nr. 162/2017 privind auditul statutar al situațiilor financiare anuale și al situațiilor financiare anuale consolidate și de modificare a unor acte normative, a Ordonanței de urgență a Guvernului nr. 75/1999 privind activitatea de audit financiar, precum și modificarea și completarea unor acte normative.
Romania has taken another major step in aligning with the European Green Deal and corporate transparency goals. Law No. 137/2025, published in Monitorul Oficial no. 682/22.07.2025, approves Emergency Ordinance No. 137/2024 and introduces significant changes to the statutory audit framework. From 25 July 2025, Romanian auditors and audit firms carry additional responsibilities related to sustainability assurance, following the implementation of the Corporate Sustainability Reporting Directive (CSRD).
Monitorul Oficial nr. 646/09.07.2025
Ordinul nr. 1729/2025 privind aprobarea modelului şi conţinutului formularului "Notificare referitoare la obligaţia de declarare şi de plată a impozitului suplimentar naţional"
Romania’s National Agency for Fiscal Administration (ANAF) has officially approved the model and content of the “Notification on the Obligation to Declare and Pay the National Top-Up Tax” via Ordinul nr. 1729/2025, published in the Official Gazette no. 646/09.07.2025.
https://www.piroi.com/post/new-reporting-form-for-national-top-up-tax-approved-by-anaf
Monitorul Oficial nr. 634/07.07.2025
Ordinul comun al președintelui ANAF, președintelui Autorității Vamale Române și viceprim-ministrului, ministrul afacerilor interne nr. 1659/1622/101/2025 privind aprobarea Procedurii de accesare a registrului electronic de evidență centralizată a sancțiunilor aplicate, prevăzut la art. 14 alin. (3) din Ordonanța de urgență a Guvernului nr. 41/2022 pentru instituirea Sistemului național privind monitorizarea transporturilor rutiere de bunuri RO e-Transport și de abrogare a art. XXVIII din Ordonanța de urgență a Guvernului nr. 130/2021 privind unele măsuri fiscal-bugetare, prorogarea unor termene, precum și pentru modificarea și completarea unor acte normative
On 7 July 2025, a joint order from ANAF, the Romanian Customs Authority, and the Ministry of Internal Affairs established the official procedure for using a centralised electronic registry of applied sanctions. The registry is part of the national RO e-Transport system and ensures better coordination between institutions monitoring the transport of goods by road.
hhttps://www.piroi.com/post/romania-launches-centralised-sanctions-registry-for-ro-e-transport
Monitorul Oficial nr. 563/18.06.2025
Ordinul nr. 1815/2025 pentru aprobarea Normelor privind funcţionarea Laboratorului vamal central şi modalitatea de efectuare a analizelor
Romania adopts new technical rules under Order 1815/2025 for customs laboratory procedures. The order establishes the official rules for how Romania’s Central Customs Laboratory operates, including the methodology for sample collection, sealing, analysis, and reporting for all goods under customs control.
https://www.piroi.com/post/new-customs-laboratory-rules-for-sample-analysis
Monitorul Oficial nr. 508/30.05.2025
Hotărârea nr. 511/2025 pentru completarea Hotărârii Guvernului nr. 523/2023 privind instituirea unei scheme de ajutor de stat pentru reducerea accizei la motorina utilizată în acvacultură
In an effort to support the aquaculture industry, the Romanian Government has adopted Decision no. 511/2025, amending Decision no. 523/2023, to extend and adjust a state aid scheme that reduces the excise duty on diesel used in aquaculture.
https://www.piroi.com/post/new-state-aid-scheme-reduces-diesel-excise-duty-in-aquaculture-sector
Monitorul Oficial nr. 503/29.05.2025
Ordinul nr. 689/1750/2025 privind aprobarea Procedurii şi condiţiilor de transmitere a informaţiilor prevăzute la art. 46^2 alin. (22) din Legea nr. 227/2015 privind Codul fiscal
Foreign legal entities active in Romania’s oil and gas sector are now subject to new mandatory reporting obligations under Order no. 689/1750/2025, published in the Official Gazette no. 503/29.05.2025.
Monitorul Oficial nr. 483/23.05.2025
Legea nr. 86/2025 privind modificarea şi completarea Legii nr. 129/2019 pentru prevenirea şi combaterea spălării banilor şi finanţării terorismului, precum şi pentru modificarea şi completarea unor acte normative
Law no. 86/2025 was published in the Official Gazette no. 483/2025. It brings major changes to Law no. 129/2019 on the prevention of money laundering and terrorist financing. The new law tightens Know Your Customer (KYC) obligations across five key sectors: currency exchange, crypto, gambling, real estate, and finance.
https://www.piroi.com/post/new-2025-kyc-rules-for-crypto-fx-and-real-estate
Monitorul Oficial nr. 455/16.05.2025
Ordinul nr. 241/2025 pentru aprobarea Instrucţiunilor tehnice privind modul de evidenţă, raportare, calcul şi plată a taxei pe activitatea minieră şi a redevenţei miniere
Ordinance No. 241/2025 introduces detailed technical instructions for the registration, reporting, calculation, and payment of mining activity taxes and royalties. Learn what mining license holders must do in 15 days.
https://www.piroi.com/post/new-reporting-rules-for-romania-s-mining-activity-tax
Monitorul Oficial nr. 453/15.05.2025
Ordinul nr. 16/2025 privind aprobarea tarifului reglementat pentru schimburile de energie electrică cu țările perimetrice, practicat de Compania Națională de Transport al Energiei Electrice „Transelectrica” – S.A.
Ordinance No. 16/2025 introduces a regulated tariff of €1.50/MWh (excluding VAT) for cross-border electricity exchanges. This tariff applies to all scheduled energy exchange transactions involving neighbouring countries, including imports, exports, transit operations.
https://www.piroi.com/post/new-tariff-approved-for-electricity-trade-with-romania-s-neighbours
Monitorul Oficial nr. 439/13.05.2025
OPANAF nr. 597/2025 privind modificarea și completarea anexelor nr. 1 și 2 la Ordinul președintelui Agenției Naționale de Administrare Fiscală nr. 90/2016 pentru aprobarea conținutului cererii de acordare a eșalonării la plată și a documentelor justificative anexate acesteia, precum și a Procedurii de aplicare a acordării eșalonării la plată de către organul fiscal central și pentru modificarea și completarea anexei la OPANAF nr. 1.767/2021 pentru aprobarea Procedurii de acordare a eșalonării la plată, în formă simplificată, de către organul fiscal central
The Romanian tax authority (ANAF) has issued OPANAF no. 597/2025, updating the procedures for granting payment instalments—both classic and simplified—based on multiple amendments to the Fiscal Procedure Code over recent years.
Monitorul Oficial nr. 436/12.05.2025
Ordinul nr. 623/2025 privind modificarea Ordinului preşedintelui Agenţiei Naţionale de Administrare Fiscală nr. 587/2016 pentru aprobarea modelului şi conţinutului formularelor utilizate pentru declararea impozitelor şi taxelor cu regim de stabilire prin autoimpunere sau reţinere la sursă
The new ANAF Order no. 623/2025 updates the reporting rules for entities in the energy and gas markets, following the introduction of the Energy Transition Fund Contribution under OUG no. 6/2025.
Monitorul Oficial nr. 333/15.04.2025
Decizia nr. 61/2025 privind examinarea sesizării formulate de Curtea de Apel București-Secția a IX-a contencios administrativ și fiscal prin Încheierea din 21 noiembrie 2023, dispusă în Dosarul nr. 16651/3/2021
Decision No. 61/2025, published in the Official Gazette No. 333 of 15 April 2025, clarifies an important aspect of fiscal procedure in Romania. The High Court of Cassation and Justice (ICCJ) ruled that, under Article 105(1) of the Fiscal Procedure Code, a taxpayer is entitled to submit a rectified tax form (declarație rectificativă) during the statute of limitation period, not only to correct material or formal errors, but also to amend substantive elements of the tax return—including elements affecting the taxable base or the amount of tax owed.
https://www.piroi.com/post/iccj-taxpayers-can-rectify-tax-forms-beyond-formal-errors
Monitorul Oficial nr. 331/14.04.2025
Ordinul nr. 540/2025 pentru aprobarea Procedurii de acordare a bonificaţiei de 3% din impozitul pe profit anual şi din impozitul pe veniturile microîntreprinderilor aferente anului fiscal 2024/anului fiscal modificat care începe în anul 2024
Ordinance 540/2025 brings official confirmation of the 3% bonus for Romanian businesses paying either profit tax or microenterprise tax for fiscal year 2024.
Monitorul Oficial nr. 310/08.04.2025
Ordinul nr. 407/2025 pentru modificarea anexei nr. 5 la Ordinul preşedintelui Agenţiei Naţionale de Administrare Fiscală nr. 1783/2021 privind natura informaţiilor pe care contribuabilul/plătitorul trebuie să le declare prin fişierul standard de control fiscal, modelul de raportare, procedura şi condiţiile de transmitere, precum şi termenele de transmitere şi data/datele de la care categoriile de contribuabili/plătitori sunt obligate să transmită fişierul standard de control fiscal
In a major update to Romania’s tax compliance landscape, the National Agency for Fiscal Administration (ANAF) has introduced Ordinul nr. 407/2025, modifying the obligations around the SAF-T standard audit file (Declarația informativă D406). The revised regulation redefines deadlines and filing responsibilities for companies of all sizes — and failure to comply could have serious consequences.
https://www.piroi.com/post/new-saf-t-filing-rules-in-romania-what-every-business-must-know-in-2025
Monitorul Oficial nr. 304/07.04.2025
Hotărârea nr. 325/2025 privind aprobarea schemei „Ajutor de minimis pentru aplicarea Programului de susținere a producției de legume cultivate în spații protejate”, în perioada 2025-2027
IRomania has launched a new support programme for vegetable producers, providing direct funding for crops cultivated in protected spaces (e.g. greenhouses) between 2025 and 2027. Government Decision no. 325/2025, published in the Official Gazette no. 304 of 7 April 2025, introduces a minimis state aid scheme worth over RON 342 million to stimulate domestic vegetable production and support the Romanian agri-food sector.
https://www.piroi.com/post/state-aid-for-greenhouse-grown-vegetables-in-romania
Monitorul Oficial nr. 300/04.04.2025
Ordonanța de urgență nr. 21/2025 pentru modificarea și completarea titlului X din Legea nr. 227/2015 privind Codul fiscal, precum și pentru modificarea și completarea unor acte normative
Starting in 2025, Romania’s largest energy-intensive industrial companies will be able to apply for a new state aid scheme aimed at offsetting the cost of green certificate obligations. Emergency Ordinance no. 20/2025, published in the Official Gazette no. 282 of 31 March 2025, introduces a partial exemption from the mandatory purchase of green certificates—up to 85% depending on the company’s activity and energy profile.
https://www.piroi.com/post/new-state-aid-scheme-for-large-industrial-consumers-in-romania
Monitorul Oficial nr. 282/31.03.2025
Ordonanța de urgență nr. 20/2025 privind instituirea unei scheme de ajutor de stat privind exceptarea unor categorii de consumatori finali de la aplicarea Legii nr. 220/2008 pentru stabilirea sistemului de promovare a producerii energiei din surse regenerabile de energie
Starting this year, Romania is changing how it taxes special constructions. With the adoption of Emergency Ordinance No. 21/2025, published in the Official Gazette on 4 April 2025, the government has implemented reduced and differentiated tax rates on special constructions. These changes respond to last year’s legislative updates that reintroduced the special construction tax starting in 2025.
https://www.piroi.com/post/new-reduced-tax-rates-for-special-constructions-in-romania
Monitorul Oficial nr. 279/31.03.2025
Hotărârea nr. 296/2025 pentru modificarea Normelor metodologice de aplicare a prevederilor Legii nr. 156/2000 privind protecția cetățenilor români care lucrează în străinătate, aprobate prin Hotărârea Guvernului nr. 384/2001
Romania has taken a major step to safeguard its citizens working abroad. Government Decision no. 296/2025, published in the Official Gazette no. 279 on March 31, 2025, amends the application rules of Law no. 156/2000 on the protection of Romanian citizens working overseas. The updated rules tighten obligations for recruitment agencies and ensure better working and living conditions for seasonal workers.
https://www.piroi.com/post/stronger-protections-for-romanians-working-abroad-new-government-measures
Monitorul Oficial nr. 279/31.03.2025
Hotărârea nr. 295/2025 privind Registrul general de evidenţă a salariaţilor - REGES-ONLINE
On 31 March 2025, the Romanian Government enacted H.G. 295/2025, replacing the old REGES framework with a new digital system: REGES-ONLINE. This legislative shift brings major changes in how employers must report employment data in Romania. The new system is more complex and demands strict compliance with deadlines and data accuracy.
https://www.piroi.com/post/reges-online-2025-new-digital-rules-for-employers-in-romania
Monitorul Oficial nr. 257/25.03.2025
Hotărârea nr. 284/2025 pentru modificarea Hotărârii Guvernului nr. 656/1997 privind aprobarea Clasificării activităților din economia națională – CAEN
The Romanian Government has approved CAEN Rev. 3, the latest version of the national classification of economic activities, through Government Decision no. 284/2025, published in the Official Gazette no. 257 on 25 March 2025. The updated classification took effect on 1 January 2025 and applies to all economic and social activity sectors, both public and private.
https://www.piroi.com/post/new-caen-rules-apply-now-18-months-to-update-your-business-code
Monitorul Oficial nr. 253/24.03.2025
Ordinul nr. 402/2025 pentru modificarea Ordinului preşedintelui Agenţiei Naţionale de Administrare Fiscală nr. 1.155/2016 privind emiterea prin intermediul centrului de imprimare masivă a unor acte administrative fiscale şi procedurale
On 24 March 2025, the National Agency for Fiscal Administration (ANAF) issued Ordinance No. 402/2025, updating the list of documents processed via the Massive Printing Centre, originally established by Ordinance No. 1155/2016. These printed acts are valid without a signature or stamp, as long as they are generated through this system and meet legal requirements. The update adds 17 new types of fiscal and procedural documents, expanding the scope of administrative automation and digitalisation in the Romanian tax system.
https://www.piroi.com/post/anaf-s-new-directions-under-ordinance-402-2025-what-to-expect-in-2025
Monitorul Oficial nr. 252/24.03.2025
Decizia nr. 62/2025 privind examinarea sesizării formulate de Înalta Curte de Casaţie şi Justiţie - Secţia de contencios administrativ şi fiscal prin Încheierea din 26 septembrie 2024, dispusă în Dosarul nr. 411/35/2023
On 24 March 2025, Romania’s High Court of Cassation and Justice (ÎCCJ) issued Decision No. 62/2025, clarifying a key legal condition for obtaining a work permit for foreign nationals. The court responded to a legal query regarding the interpretation of Government Ordinance No. 25/2014, which regulates the employment and secondment of foreigners in Romania.
https://www.piroi.com/post/hiring-foreign-workers-in-romania-high-court-says-caen-code-is-not-enough
Monitorul Oficial nr. 242/19.03.2025
Ordinul nr. 382/2025 privind aprobarea modelului şi conţinutului formularului 397 "Declaraţie informativă privind activităţile de transport alternativ cu autoturism şi conducător auto intermediate printr-o platformă digitală"
As of March 2025, ride-sharing platforms operating in Romania — such as Uber, Bolt, BlackCab, BlaBlaCar — are required to submit monthly reports to ANAF under Ordinance No. 382/2025. The newly approved Form 397 is an informative tax declaration that must be completed by platform operators who act as intermediaries between drivers and passengers.
https://www.piroi.com/post/new-reporting-rule-for-ride-sharing-platforms-form-397-now-mandatory
Monitorul Oficial nr. 218/12.03.2025
Legea nr. 14/2025 pentru modificarea şi completarea Legii cetăţeniei române nr. 21/1991, precum şi pentru modificarea şi completarea altor acte normative
Romania’s new Citizenship Law No. 14/2025, effective from 15 March 2025, introduces significant changes to how foreigners can apply for Romanian citizenship. While the general 8-year residency requirement remains, the law now allows a 3-year reduction for those who make a proven cultural contribution or demonstrate outstanding civic or professional achievements—especially refugees. However, financial investments over €1 million no longer qualify for a reduced term. Citizenship applicants must now rely on personal efforts, not just money.
https://www.piroi.com/post/new-citizenship-law-in-romania-key-changes-in-2025
Monitorul Oficial nr. 202/07.03.2025
OUG nr. 8 /2025 pentru modificarea și completarea Legii nr. 95/2006 privind reforma în domeniul sănătății, precum și a altor acte normative din domeniul sănătății
The Romanian government has introduced OUG 8/2025, modifying Law No. 95/2006 on health sector reform and other related regulations. These changes affect health insurance contributions and the eligibility for medical leave benefits.
https://www.piroi.com/post/new-health-insurance-rules-under-oug-8-2025
Monitorul Oficial nr. 197/06.03.2025
Ordinul nr. 336/2025 privind modificarea Normelor metodologice pentru aplicarea de către Fondul de Garantare a Creditului Rural IFN - S.A. a procedurilor privind monitorizarea şi stoparea/recuperarea ajutorului de stat, aprobate prin Ordinul ministrului finanţelor nr. 3.244/2022
The Ministry of Finance has introduced Order No. 336/2025, amending the methodological norms applied by the Rural Credit Guarantee Fund IFN - S.A. for monitoring and recovering state aid. These updates are designed to strengthen control mechanisms and improve transparency, ensuring compliance with evolving state aid regulations for small and medium-sized enterprises (SMEs).
https://www.piroi.com/post/new-state-aid-monitoring-and-recovery-rules-for-smes
Monitorul Oficial nr. 181/28.02.2025
Ordinul nr. 247/2025 pentru aprobarea Procedurii privind înregistrarea fiscală, la solicitarea notarilor publici, a persoanelor nerezidente care nu deţin cod de identificare fiscală în sensul art. 82 din Legea nr. 207/2015 privind Codul de procedură fiscală
The Ministry of Finance has introduced Order No. 247/2025, approving a new procedure for the tax registration of non-residents in Romania, upon request by public notaries. This measure ensures compliance with Article 82 of Law No. 207/2015 on the Fiscal Procedure Code, streamlining the registration process for non-residents who do not yet have a Romanian Tax Identification Number.
https://www.piroi.com/post/new-tax-registration-rules-for-non-residents-in-romania-through-notary
Jurnalul Oficial al UE seria L din 28.02.2025
Regulamentul de punere în aplicare (UE) 2025/428 al Consiliului din 18 februarie 2025 de modificare a Regulamentului de punere în aplicare (UE) nr. 282/2011 în ceea ce privește certificatul electronic de scutire de TVA
The European Union has taken another step towards digitalisation by adopting the electronic VAT exemption certificate. This initiative, published in the Official Journal of the EU on 28 February 2025 under Implementing Regulation (EU) 2025/428, will replace paper certificates currently used for VAT-exempt transactions.
https://www.piroi.com/post/eu-adopts-electronic-vat-exemption-certificate
Monitorul Oficial nr. 178/27.02.2025
Ordinul nr. 319/2025 pentru stabilirea plafonului în limita căruia Ministerul Finanțelor asigură activitatea de audit intern la entitățile publice centrale pe bază de protocol de colaborare
The Ministry of Finance (MF) has established the audit ceiling for 2025 under Order nr. 319/2025, ensuring that central public entities receive internal audit services through collaboration protocols.
https://www.piroi.com/post/2025-internal-audit-limits-for-public-entities
Monitorul Oficial nr. 171/26.02.2025
Ordinul nr. 329/2025 privind aprobarea Schemei de ajutor de minimis pentru susținerea proiectelor finanțate prin prioritatea 9 "Contribuția la Platforma STEP: biotehnologii și tehnologii digitale, inclusiv servicii asociate în sectorul sănătății" din cadrul Programului Sănătate 2021-2027
The Ministry of Investments and European Projects has introduced a state aid scheme under Ordinance no. 329/2025, supporting projects funded through Priority 9: Contribution to the STEP Platform: Biotechnologies and Digital Technologies, including Associated Services in the Health Sector – part of the Health Programme 2021–2027.
https://www.piroi.com/post/new-state-aid-scheme-for-healthcare-innovation
-
Ensure your business complies with the latest tax obligations. Schedule a personalised consultation with Piroi Experts and prevent risks. Schedule here
-
Stay ahead of business regulations with the new mobile app Piroi | my BUSINESS IN ROMANIA® - available now on the App Store and Google Play Store. Access tax updates and expert opinion in both written and audio (Podcast) format
-
Discover essential rules for success in the book my BUSINESS IN ROMANIA® available in Apple Books, Google Play Books, Amazon
Curtea de Justitie a Uniunii Europene (CJUE) - Decizia in cauza C-233/23 – Alphabet si altii, 25.02.2025
Pe 25 februarie 2025, Curtea de Justitie a Uniunii Europene (CJUE) a emis decizia in cauza C-233/23 – Alphabet si altii, stabilind ca refuzul unei platforme digitale dominante de a permite interoperabilitatea cu o aplicatie dezvoltata de o alta companie poate constitui un abuz de pozitie dominanta.
ECJ ruled today that refusing interoperability between a dominant digital platform and third-party applications may be considered an abuse of dominant position.
https://www.piroi.com/post/ecj-ruling-on-digital-platforms-must-allow-fair-interoperability
Monitorul Oficial nr. 17/13.01.2025
Legea nr. 3/2025 privind aprobarea Ordonantei Guvernului nr. 11/2024 pentru completarea art. 4 din Ordonanța de urgenta a Guvernului nr. 77/1999 privind unele masuri pentru prevenirea incapacitatii de plata
This legislative act approves Government Ordinance No. 11/2024, which amends Article 4 of Government Emergency Ordinance No. 77/1999 on measures to prevent payment incapacity. This amendment introduces additional obligations for economic operators, aiming to strengthen financial discipline and prevent the accumulation of arrears.
https://www.piroi.com/post/new-anti-insolvency-law-stricter-reporting-rules-for-companies