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2025 

November

• Tax audits – large taxpayers
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• Country-by-Country Report (CbCR)
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• The National Agency for Fiscal Administration (NAFA) approves the Procedure for the refund of amounts representing the contribution to the Energy Transition Fund (Windfall Tax)
• Read here
• Updated Package II of Fiscal Measures
• Read here
• Updates regarding the procedure for issuing the certificate of deferral of VAT payment at customs
• Read here

October

• Order approving the model declaration form for social contributions, income tax, and the register of insured persons
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• Order No. 2,229 of the President of the National Agency for Fiscal Administration approving the procedure for the notification concerning invoices not transmitted through the RO e-Invoice system within the legal deadline 
• Read here

September

• Order No. 2,194 of the President of the National Agency for Fiscal Administration approving the model and content of Form 394
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• Order approving the model declaration form for social contributions, income tax, and the register of insured persons
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• Government Ordinance no. 22/2025 amending and supplementing Law no. 227/2015 on the Fiscal Code
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• Government Ordinance No. 22/2025 amending Government Emergency Ordinance No. 70/2024
• Read here
• Government Ordinance amending and supplementing Law No. 431/2023
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• Order of the President of the National Agency for Fiscal Administration No. 2,131 approving the model and content of Form (300) “VAT Return”
• Read here
• Package II of Fiscal Measures
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August

• Co-insured individuals will no longer be considered insured after 1 September 2025
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• Order regarding the approval of the criteria for assessing the fiscal risk to identify taxpayers presenting a high fiscal risk under Law No. 227/2015 on the Fiscal Code.
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• Order regarding the approval of the model, content, and administration procedure of Form 212 and the Decision amending and supplementing Title VII "Value Added Tax" of the Methodological Norms for the Application of Law No. 227/2015 on the Fiscal Code, approved by Government Decision No. 1/2016
• Read here

July

• Tax measures
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• NAFA publishes the Draft Order regarding the Notification on the obligation to declare and pay the domestic top-up tax
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• Postponement of the obligation to use the national electronic invoicing system (RO e-Invoice) for certain categories of taxpayers.
• Read here
• Order regarding the Notification on the obligation to declare and pay the domestic top-up tax
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• Government Ordinance no. 11/2025 amending and supplementing Law no. 207/2015 on the Fiscal Procedure Code
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• The National Agency for Fiscal Administration (NAFA) has initiated the procedure for verifying potential profit shifting
• Read here

June

• Amendments to Annex No. 1 of the Order of the President of the National Agency for Fiscal Administration No. 1029/2020 regarding the approval of the form used by intermediaries or relevant taxpayers, as the case may be, for submitting the information on reportable cross-border arrangements.
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May

• Adoption of the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9)
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• Decree ratifying the Convention between Romania and the United Kingdom of Great Britain and Northern Ireland for the elimination of double taxation and the prevention of tax evasion
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• Decree ratifying the Convention between Romania and the Principality of Andorra for the elimination of double taxation and the prevention of tax evasion
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April

• Approval of the procedure for granting a 3% discount on the annual profit tax and/or micro-enterprise income tax and the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9)
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• Recent legislative changes on the construction tax
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• New Regulations on the Registration and Tax Administration of Non-Resident Taxpayers in Romania operating in Oil and Gas Sectors require them to declare and pay the specific tax on turnover, according to Art. 46^2 para. (1^1) of the Fiscal Code (Law 227/2015 as updated)
• Read here
• The enforcement of certain sanctions under the RO e-Transport system has been suspended until the end of 2025
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March

• New level of cigarette excise duty
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• Decision No 49/2025 of the Romanian Constitutional Court
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• New digital platform transport reporting requirements
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• Single Declaration
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• Approval of new excise duty forms
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January

• The procedure for establishing the amount representing up to 3,5% of the income tax for supporting nonprofit entities and religious units, as well as for awarding private scholarships and the model and content of certain forms, is approved
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• Amendments regarding the Order of the Minister of Finance No 10/2024 on the determination of assets to be included in indicators I and A in respect of the computation of the minimum tax
• Read here
• Amendments to the Order of the Minister of Finance no. 3.044/2024 for the approval of the VAT refund procedure related to the purchases of goods or services made by non-profit entities and companies wholly owned by non-profit entities
• Read here
• Amendments to informative statement 205
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• Emergency Ordinance 156/2024 - Official Monitor 1334/2024 
• Read here
   

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