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2026

February

• Ordinance no. 6/2026 for the completion of Law no. 207/2015 on the Fiscal Procedure Code, as well as certain fiscal-budgetary measures was published in the Official Gazette no. 77 dated January 30, 2026
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• Order no. 2,735 of the President of NAFA approving the Procedure on the ex officio assessment of the Social Security Contribution (CAS) and the Health Insurance Contribution (CASS) due by individuals, as well as the model and content of certain forms
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• Form 300 (VAT Return) – Updated Version Applicable from 2026
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• Amendments to the Fiscal Procedure Code
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January

• Law no. 245 for the amendment of Art. 32 para. (7) of Law no. 273/2006 regarding local public finances
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• Order no. 3,409 of the President of the Romanian Customs Authority approving the Rules regarding the authorization of the use of simplified customs declarations, registration in the declarant’s records, and centralized customs clearance.
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• Order of the President of the National Agency for Fiscal Administration approving the Procedure for pre-filling, verification and submission of Form 212," Unique statement regarding income tax and social contributions owed by individuals"
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• Order of the President of the Romanian Customs Authority approving the Methodological Norms regarding the granting of Authorized Economic Operator (AEO) status. 
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• Order amending and supplementing Order No. 3789/2024 of the President of the National Agency for Fiscal Administration
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• Order of the Minister of Finance supplementing Order of the Deputy Prime Minister, Minister of Finance, No. 540/2025 
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