Emergency Ordinance No. 89/2025 amending and supplementing Law No. 227/2015 on the Tax Code, regulating certain fiscal and budgetary measures, as well as amending and supplementing certain normative acts was published in the Official Gazette, Part I, No. 1203 of December 24, 2025.

I. Main changes to the Tax Code

1. Minimum turnover tax

For the tax year 2026/modified tax year beginning in 2026, the tax rate under the IMCA formula is 0.5% (previous rate was 1%).

The IMCA tax system applies up to and including December 31, 2026/the last day of the amended tax year ending in 2027.

Taxpayers who have subtracted the value of fixed assets under construction/assets, when calculating the ACAI (according to indicators I and A), are obliged to keep the assets in their patrimony for the remaining period of the period equal to half of the period of economic utilisation, determined according to the applicable accounting regulations, but not more than 5 years. In case of non-compliance with the obligation, the minimum turnover tax/specific turnover tax shall be recalculated for the amounts concerned and, where appropriate, additional tax claims shall be levied. The same obligations apply to taxpayers who owed ICAS.

Date of entry into force: January 1, 2026.

2. Additional tax for legal entities operating in the oil and gas sectors

This system shall apply up to and including December 31, 2026, i.e. the last day of the amended tax year ending in 2027 inclusive.

Date of entry into force: January 1, 2026.

3. Micro-enterprise income tax

The income tax rate for micro-enterprises is 1%, regardless of turnover and CAEN code. The 3% rate has therefore been abolished.

Date of entry into force: January 1, 2026.

4. Income tax

Increase the tax rate from 10% to 16% for the following categories of income from other sources (withholding tax):

- goods and/or services received by a participant in the legal person, granted/provided by the legal person for the legal person's personal benefit;

- the amount paid to a participant in a legal person, for the personal benefit of that participant, for goods or services purchased from it, above the market price for such goods or services.

The aim of this measure was to bring the taxation of these categories of income to the same level as the taxation of dividend income, starting January 1, 2026 (16%).

Date of entry into force: January 1, 2026.

5. Construction tax

beginning in 2027/the amended tax year beginning in 2027 the construction tax is repealed.

6. Amounts not subject to tax on minimum wages

Until June 30, 2026, the amount of RON 300 remains tax-free for minimum wage earners. From July 1, 2026 until December 31, 2026, the non-taxable amount decreases to RON 200.

In the case of employees working on the basis of an individual employment contract, employed on a full-time basis, at the place where the basic function is located, for the amount of 300 lei/month from the income from salaries and assimilated salaries for the period January 1-June 30, 2026, respectively for the amount of RON 200/month from the income from salaries and assimilated salaries for the period July 1- December 31, 2026, no income tax and mandatory social contributions are due if the following conditions are met:

a) the level of the gross monthly gross basic salary established according to the individual labour contract, not including bonuses and other allowances, shall be equal to the level of the guaranteed gross minimum wage per country established by normative act, in force in the month to which the income is related;

b) the gross income earned from salaries and assimilated salaries, not including the value of meal vouchers, holiday vouchers, respectively the food allowance, as the case may be, granted according to the law, under the same individual employment contract, for the same month, does not exceed the level of RON 4,300 inclusive in the period from January 1, 2026 to June 30, 2026, respectively the level of RON 4,600 inclusive in the period from July 1, 2026 to December 31, 2026.

Date of entry into force: January 1, 2026.

7. Excise duty

A number of measures are foreseen in the field of excise duties, concerning authorisation conditions, the system of guarantees, penalties for non-compliance, etc.

Authorisation of tax warehouses, registered consignees, registered consignors and authorised importers is carried out by the Commission for Authorisation of Operators of Products Subject to Harmonised Excise Duties, established at the National Agency for Fiscal Administration.

New criteria are established for assessing fiscal risk in order to determine which authorized warehousekeepers pose a fiscal risk.

Authorised warehousekeepers presenting a high tax risk are required to lodge a security of 120% of the excise duty corresponding to the quantity of excise goods they intend to dispatch. Where the competent authorities establish that an offence has been committed and assess the damage, the economic operator is obliged to replenish the security at the level of the damage, unless the security is sufficient.

Date of entry into force: March 1, 2026

From March 1, 2026 and until May 31, 2026 at the latest, economic operators holding authorisations for tax warehouses, registered consignees, registered consignors, registered consignors, authorised importers, as well as economic operators holding certificates for the wholesale distribution and marketing of alcoholic beverages, manufactured tobacco and energy products - gasoline, diesel, kerosene, liquefied petroleum gas and biofuels - are obliged to reapply for authorisation or registration, as appropriate.

The authorisations/certificates of economic operators who have applied for authorisation or registration within the above-mentioned period shall remain valid until the date of authorisation/registration or rejection of the application for authorisation/registration.

The validity of the authorisations/certificates of economic operators who have not applied for authorisation or registration within the prescribed period shall automatically expire on June 1, 2026.

The validity of authorisations held by tax warehouses for the exclusive production of wine by taxpayers other than large and medium-sized taxpayers established in accordance with the regulations in force, small distilleries referred to in Article 353 of the TC, and small independent beer producers referred to in Article 349 of the TC shall be maintained until their expiry date, and the territorial customs authority shall be responsible for their re-authorisation.

II. Amendments concerning sick leave allowances (Government Emergency Ordinance No 158/2005 on sick leave and social security allowances)

1. Current situation

The gross monthly amount of the allowance for temporary incapacity for work due to ordinary sickness or an accident outside work is determined for each episode of sickness as follows:

a) by applying 55% to the basis of assessment established in accordance with article 10 for sick leave certificates issued for up to 7 days of temporary incapacity for work;

b) by applying 65 per cent to the basis of assessment established in accordance with article 10 for sick-leave certificates issued for between 8 and 14 days of temporary incapacity for work;

c) by applying 75 per cent to the calculation basis established in accordance with article 10 for sick leave certificates issued for more than 15 days of temporary incapacity for work.

2 . Amendments following GEO 89/2025

In cases where the period of temporary incapacity for work for which sick leave certificates have been issued in accordance with point 1 is extended into the following month and leads to the periods referred to in points 1.1 and 2.2 being exceeded, the period of temporary incapacity shall be extended by the following month a) and b) of point 1, the differences in allowances for temporary incapacity for work due to common illnesses or accidents outside work resulting from recalculation and relating to the month preceding that in which this operation takes place shall be included in the income of the month in which they are determined and shall be declared in the declaration on social security contributions, income tax and the nominal register of insured persons - D 112, relating to the same month.

Date of entry into force: July 1, 2026 and shall also apply to benefits for temporary incapacity for work due to ordinary illness or accidents outside work in respect of certificates of sick leave issued in connection with episodes of sickness which began before July 1, 2026 and continue after that date.

III. Changes to the RO e-Factura system

The deadline for submitting invoices to the national electronic invoice system RO e-Factura, is 5 working days from the date of invoice issue, but not later than 5 working days from the deadline for issuing the invoice provided for in Article 319 paragraph (16) of the Tax Code (the previous deadline was 5 calendar days).

Taxable persons established in Romania have the obligation, for supplies of goods and services taking place in Romania, made to taxable persons not established in Romania, but registered for VAT purposes in Romania, to submit the invoices issued in the national electronic invoice system RO e-Factura.

Deliveries of goods/Procurement of services made to a natural person who does not identify himself/herself in relation with the supplier/provider by any tax identification code or opts to identify himself/herself by personal identification number shall be considered as B2C, unless the beneficiaries are registered in the mandatory e-Factura Register. If the individual beneficiary is not identified by any tax identification code, invoices shall be issued using a 13-digit zero-digit code instead of the beneficiary's tax identification code.

Date of entry into force: January 1, 2026.

Suppliers/Providers who are required to comply with the specific provisions of the RO e-invoice system and who are fiscally identified by their personal number code (CNP), who started carrying out economic activities before January 15, 2026, are required to request registration in the mandatory RO e-Invoice Register before this date. Suppliers/Providers are registered in the mandatory RO e-Invoice Register on January 15, 2026.

IV. Changes to the RO e-Factura system [GEO 70/2024]

The provisions regarding the obligation of taxable persons to respond to Compliance Notifications, implicitly those regarding sanctions and tax risk classification, are repealed.

Date of entry into force: January 1, 2026.

In the case of taxable persons applying the VAT on receipt system, the application of the provisions regarding the submission of the Notifications of Compliance is suspended until September 30, 2026.

V. Fiscal Procedure Code (Law 207/2015)

Some provisions related to the surety contract are repealed, in the case of classic payment installments.

Date of entry into force: January 1, 2026.

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