Romania has updated postal reporting rules to support its new logistics tax on non-EU shipments, requiring faster monthly filings, vendor disclosure, and detailed tracking of cross-border parcels.
Romania has published Order no. 164/2026, which amends Order no. 1644/2022 in the Official Gazette No. 91 on 4 February 2026.
The order revises the reporting requirements for cash-on-delivery shipments by postal service providers. The amendments build on Law 239/2025, which established a logistics tax effective 1 January 2026. This legislation requires postal operators and couriers to collect, report, and remit the logistics tax, and to provide authorities with data on packages arriving from non-EU countries.
Order no. 164/2026 introduces several important modifications, which are as follows:
- Earlier filing deadline: Postal service providers must now submit Form 395 by the 25th day of the month following delivery, replacing the previous deadline of the last day of the month.
- Vendor information requirements: The order defines “actual vendor” and mandates that these details be included in the sections covering delivering entities.
- New EU import tracking: A new section specifically addresses the logistics tax for goods entering from outside the European Union. Providers must report: the total number of parcels originating outside the EU, how many included origin declaration documentation, and the count of parcels where the tax was successfully collected.
Earlier, Romania’s government submitted a draft law to parliament for introducing a logistics tax on 1 September 2025, aimed at regulating the flow of goods from outside the European Union.
