Romania gazettes GloBE deferred tax accounting rules

19 March, 2026

Romania’s Ministry of Finance has published Order No. 203/2026 in the Official Gazette No. 196 on 13 March 2026, detailing how deferred tax is to be recorded in the accounting records of constituent entities subject to Law No. 431/2023, which

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Romania: ANAF updates pre-filled VAT forms following rate changes from August 2025

16 March, 2026

Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) announced on 13 March 2026, according to Article II, point 42 of Law No. 141/2025 on fiscal-budgetary measures, published in the Official Gazette of Romania, Part I, No.

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Romania: ANAF tightens VAT refund approval process with new county-level oversight

16 March, 2026

Romania’s tax administration, the National Agency for Fiscal Administration (ANAF), announced on 13 March 2026 that it is modifying Order No. 352/2022, which governs the procedure for handling negative VAT amounts with refund requests. Under

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Romania includes investment attraction programmes in 2026 budget

16 March, 2026

Romania’s Ministry of Finance has published the draft consolidated budget for 2026 on 10 March 2026, emphasising fiscal responsibility while maintaining record public investment levels and extensive utilisation of European funds to support

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Romania signs DPI MCAA for automatic exchange of digital platform income information

06 March, 2026

Romania signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) on 11 February 2026, bringing the total number of signatories to 33, according to an OECD

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Romania: MoF announces fiscal reforms to combat tax evasion, reduce bureaucracy

06 March, 2026

Romania’s government announced on 5 March 2026 that it has approved a new Emergency Ordinance, proposed by the Ministry of Finance, designed to strengthen tax collection mechanisms while simplifying administrative procedures for businesses. The

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Romania: ANAF postpones RO e-invoice mandate for individual entrepreneurs

05 March, 2026

Romania’s tax authority, the National Tax Administration Agency (ANAF) has revised electronic invoicing regulations, granting individual service providers additional time to comply with mandatory registration requirements on 3 March

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Romania: MoF updates property taxation from 2026

04 March, 2026

Romania’s Ministry of Finance has approved tax reforms on 27 February 2026, which are set to begin in the 2026 fiscal year, emphasising revised property assessments and enhanced flexibility for municipal governments. To align taxation with

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Romania updates tax registration forms and procedures to enhance digital services

04 March, 2026

Romania’s Ministry of Finance and the National Agency for Fiscal Administration (ANAF) have amended Order No. 1699/2021 to update taxpayer registration forms and procedures under Law No. 245/2025. Key changes include clarified instructions for

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Romania: ANAF publishes draft crypto-asset reporting form (F8000) for public consultation 

04 March, 2026

Romania’s tax authority (ANAF) released a draft order on 27 February 2026 establishing Form F8000, which Reporting Crypto Asset Service Providers must use to comply with the EU's Amending Directive 2023/2226 (DAC8) to the 2011 Administrative

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Romania: Emergency Ordinance targets R&D, green tech, strategic investments

03 March, 2026

Romania has published Emergency Ordinance No. 8 of 24 February 2026 in the Official Gazette, which introduced a comprehensive package of fiscal and investment measures aimed at supporting economic recovery. Emergency Ordinance no. 8/2026

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Kyrgyzstan, Romania agree on income tax treaty

02 March, 2026

Kyrgyzstan's Ministry of Economy and Commerce announced on 27 February 2026 that officials from Kyrgyzstan and Romania reached an agreement in principle on a new income tax treaty during negotiations held in Bucharest from 23 to 26 February 2026.

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Romania: MoF launches blockchain-based fiscal receipt system to combat tax fraud

02 March, 2026

Romania’s Ministry of Finance, in a press release on 26 February 2026, announced that it is rolling out BF-CHAIN, an innovative project using blockchain technology to revolutionise how fiscal receipts from electronic cash registers are managed and

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Romania mandates GloBE information return, notification requirements

27 February, 2026

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

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Romania: ANAF to revise withholding tax reporting requirements

23 February, 2026

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

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Romania introduces 3% incentive on 2025 direct tax liabilities

13 February, 2026

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

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Romania: MOF proposes deferred tax accounting rules within GloBE framework

13 February, 2026

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

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Romania: MoF unveils comprehensive economic recovery plan

11 February, 2026

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

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