Romania’s National Agency for Fiscal Administration (ANAF), in a draft order published on 28 May 2026, proposed changes to profit tax redirection rules for sponsorships and patronage, introducing stricter compliance checks, new notification procedures for excess allocations, and enhanced digital verification of taxpayer eligibility and beneficiary status.
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) announced, on 28 May 2026, that it has proposed amendments to ANAF Order no. 3562/2024, which governs the procedures for redirecting corporate profit tax toward sponsorships and mecenat acts.
Key changes include implementing a notification system for instances where requested amounts exceed legal limits, allowing businesses to correct their filings within the lawful timeframe. The proposal also clarifies that redirection requests will be rejected if the underlying corporate tax obligations for that fiscal year have not been fully settled.
Furthermore, the updates streamline the verification process through specialised software and revise standard forms to better accommodate cases where only specific beneficiaries qualify for funding. Ultimately, these measures aim to enhance transparency and efficiency in the management of sponsorships and patronage acts.
Tax redirection rights and limits
Under Article 42 of the Fiscal Code, taxpayers have the right to redirect a portion of their profit tax for sponsorships or mecenat. This is applicable when the calculated limit for such deductions has not been fully utilised. These redirections must be requested via specific forms before the deadline for filing the annual profit tax declaration.
Notification for exceeding redirection limits
The reform introduces a new notification procedure for taxpayers who attempt to redirect an amount exceeding 20% of the tax due. Once notified of this discrepancy, the taxpayer is allowed to submit a new, corrected redirection request, provided it is done within the legally established timeframe.
Enhanced beneficiary transparency
The model for notifying taxpayers about the status of their redirection requests is being updated. Specifically, the new format will clearly distinguish between beneficiaries:
- It will identify which beneficiaries meet the legal requirements for receiving redirected funds.
- It will explicitly list any beneficiaries that fail to meet these conditions, explaining why that portion of the request cannot be fulfilled.
Stricter compliance on tax obligations (Form 177)
The proposed changes significantly tighten the rules regarding the settlement of tax debts. Under the existing procedure, a redirection request (Form 177) was only rejected if tax obligations remained unpaid 45 days after their due date. The new proposal mandates an immediate rejection if, at the moment of verification, the specialised department finds that the profit tax obligations for the relevant fiscal year have not been fully extinguished.
Modernisation of the verification process
The reform clarifies the technical aspects of oversight. The verification of whether a taxpayer has settled their annual profit tax obligations will now be performed through integrated IT applications specifically developed by the Ministry of Finance for this purpose. This move aims to streamline the process and ensure that specialised departments have accurate, real-time data.
