On 26 March 2020, the Ministry of Finance of Romania announced that taxpayers who pay the corporate income tax for the first quarter of 2020 before 25 April 2020 will be entitled for tax reduction. This includes a 5% discount for large enterprises that pay the tax due by 25 April 2020 and 10% discount for small and medium enterprises (SME) paying by that date. For taxpayers not following a calendar year, the same discounts are provided where the quarterly payment deadline is between 25 April and 25 June 2020.
Related Posts
Romania mandates GloBE information return, notification requirements
Romania published Order No. 218, issued by the National Agency for Fiscal Administration (ANAF) on 16 February 2026, in its Official Gazette on 24 February 2026. The order sets out the official templates and procedural rules for two key forms
Read More
Romania: ANAF to revise withholding tax reporting requirements
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF), has issued an Order No. 179/2022 on 16 February 2026 to modify the reporting requirements for Form 205, the "Informative Declaration on Withholding Tax and Investment
Read More
Romania introduces 3% incentive on 2025 direct tax liabilities
Romania’s Ministry of Finance has released draft legislation on 5 February 2026 proposing a 3% tax incentive for 2025, applicable to corporate income tax and microenterprise income taxes, which can also be used to offset other tax
Read More
Romania: MOF proposes deferred tax accounting rules within GloBE framework
Romania's Ministry of Finance has issued a draft order on 9 February 2026 detailing how constituent entities subject to Law 431/2023 should account for deferred tax under the Minimum Taxation Directive (2022/2523). Entities applying Romanian
Read More
Romania: MoF unveils comprehensive economic recovery plan
Romania's Ministry of Finance has published a comprehensive fiscal and investment package on 9 February 2026, designed to accelerate economic recovery and modernise the country's tax framework. Earlier, the Ministry of Finance published a draft
Read More
Romania amends courier filing requirements to incorporate logistics tax
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
Read More