Romania's tax authority has proposed administrative reforms to implement reporting requirements for a solidarity contribution targeting crude oil and energy product sales, following the introduction of Government Emergency Ordinance no. 24/2026 aimed at addressing energy market challenges.
Romania’s National Agency for Fiscal Administration (ANAF) has proposed an administrative reform on 17 April 2026 to implement reporting requirements for a newly established solidarity contribution.
This reform is driven by Government Emergency Ordinance (OUG) no. 24/2026, which introduced several measures to address energy market dynamics. The Ministry of Finance is proposing amendments to ANAF Order no. 587/2016 to introduce the administrative procedures.
The changes include adding a dedicated entry for the solidarity contribution to the payment nomenclature under position 116, and revising the instructions for Form 100—the standard tax declaration form—to incorporate reporting requirements for the new levy.
The primary goal of this report of approval is to provide the legal and administrative framework necessary for taxpayers to accurately declare and pay the solidarity contribution. By integrating this new obligation into the existing self-assessment system, the Romanian government aims to ensure fiscal compliance in the energy sector during the specified period of economic adjustment.
Legal context and scope
The solidarity contribution was established under OUG no. 24/2026, which primarily targets the energy sector. The scope of this contribution includes:
- Income derived from the sale of crude oil extracted from deposits located within Romanian territory.
- Income from the sale of energy products resulting from the extraction and processing of Romanian crude oil.
This ordinance also introduced other significant economic measures, such as a temporary reduction in diesel excise duties and amendments to existing regulations regarding market crises and protections for domestic gas customers.
