Firm updates and short notes on changes in Romanian law that matter to our clients.
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Savings and investment accounts (CEI) introduced from 1 January 2027
Law 202/2026 creates CEI accounts, opened with investment firms or banks. In the exempt type, withdrawals are income-tax exempt; in the deductible type, contributions are deductible and withdrawals taxed at 10%. The provisions take effect on 1 January 2027.
Legea 202/2026 (MO 865/15.10.2026) · Source: legislatie.just.ro
New Sighetu Marmației II border crossing point with Ukraine approved
Government Decision 733/2026 opens the Sighetu Marmației II (Romania–Ukraine) road and pedestrian crossing for persons and goods, with a permanent schedule, once the infrastructure is ready. Its inclusion in the border rules applies from 7 October 2026.
HG 733/2026 (MO 801/21.09.2026) · Source: legislatie.just.ro
IGI: work-residence extensions after a change of employer assessed case by case
Single applications under art. 56(9) of OUG 194/2002 that cannot be filed on WorkinRomania while the act on the shortage-occupations list is suspended will be reviewed individually once filing resumes, observing proportionality.
Art. 56 alin. (9) OUG 194/2002; comunicat IGI 25.09.2026 · Source: igi.mai.gov.ro
Some EU identity cards no longer valid for registration in Romania
For EU citizens and family members, ID cards without ICAO 9303 security standards or a working machine-readable zone cease to be valid for residence formalities at expiry or on 3 August 2026, whichever is earlier. A valid ID card or passport is required.
Comunicat IGI 07.08.2026 · Source: igi.mai.gov.ro
List of 289 shortage occupations for hiring foreigners approved
Order 1073/2026 approves the list of shortage occupations under art. 1(2) of OUG 32/2026, with 289 COR-coded occupations (hospitality, construction, transport, care and others). Hiring procedures for foreigners start only for listed occupations.
Ordinul MMFTSS 1.073/2026 (MO 649/06.08.2026) · Source: legislatie.just.ro
No inheritance tax for successions finalised by 30 September 2026 (conditions)
Law 170/2026, art. III, derogates from Art. 111(3) of the Fiscal Code: no tax is due on inheritance transfers for successions debated and finalised by 30 September 2026, where the two-year period from death ends between 14 July and 30 September 2026.
Legea 170/2026, art. III (MO 648/05.08.2026) · Source: legislatie.just.ro
Change-of-employer employment notice requests accepted until 7 August 2026
IGI registered requests for employment notices after a change of employer or position, under the previous legislation (OG 25/2014), at any territorial office until 7 August 2026 inclusive.
Comunicat IGI 14.07.2026 · Source: igi.mai.gov.ro
New transfer pricing order: annual file filed electronically by large taxpayers
ANAF Order 828/2026 requires large taxpayers to prepare an annual transfer pricing file per affiliate once thresholds (EUR 100,000–350,000) are met, and to file it via SPV within 30 working days after the profit tax return deadline. Applies to 2026 transactions.
Ordinul ANAF 828/2026 (MO 543/02.07.2026) · Source: static.anaf.ro
Minimum gross wage rises to 4,325 lei from 1 July 2026
Government Decision 146/2026, published on 13 March 2026, sets the national minimum gross monthly wage at 4,325 lei (25.949 lei per hour) from 1 July 2026, replacing the 4,050 lei set by Government Decision 1506/2024.
HG 146/2026 (MO 196/13.03.2026) · Source: legislatie.just.ro
EU Pact on Migration and Asylum applies from June 2026
According to the European Commission, the Pact's rules apply from June 2026: screening and border procedure, first-country-of-entry responsibility, the new Eurodac and harmonised reception and protection criteria across the EU, Romania included.
Pactul UE privind migrația și azilul · Source: home-affairs.ec.europa.eu
Model contracts for placing foreign workers approved
Order 655/2026 approves three model contracts (services, placement, individual employment) under OUG 32/2026. Contracts are in Romanian plus a language the foreigner understands, signed before the visa or permit; agencies may not charge workers fees.
Ordinul MMFTSS 655/2026 (MO 484/11.06.2026) · Source: legislatie.just.ro
e-Factura: suppliers identified by CNP exempt, with optional enrolment
Under Law 88/2026, suppliers identified for tax purposes by personal numeric code (CNP) are not obliged to use RO e-Factura; they may opt in via the optional registry, effective the first day of the following month. Applies from 1 June 2026.
Legea 88/2026, art. III (MO 459/29.05.2026) · Source: legislatie.just.ro
Notarial divorce now possible with minor children, if parents agree
Law 57/2026 amends Art. 375(2) of the Civil Code: a notary may record a divorce by agreement even with minor children, if the spouses agree on parental authority, residence, contact and child support. Art. 383 on surnames after divorce is also replaced.
Legea 57/2026 (MO 364/30.04.2026) · Source: legislatie.just.ro
New framework for employing non-EU workers in Romania
Emergency Ordinance 32/2026 sets new rules for hiring foreign workers: employer registration or authorisation on the WorkinRomania.gov.ro platform, a list of shortage occupations, placement agencies authorised by ANOFM, and fines of up to 40,000 lei for certain breaches.
OUG 32/2026 (MO 335/27.04.2026) · Source: legislatie.just.ro
Foreign workers whose right of stay ended may request a work-permit extension until end-2026
Under Emergency Ordinance 32/2026, foreigners who stayed after their right of stay ended, with no return obligation, may request an extension of temporary work residence until 31 December 2026 without a long-stay work visa, if conditions are met. They had to declare their address to IGI within 60 days of entry into force.
OUG 32/2026, art. 52 · Source: legislatie.just.ro
Hosts must notify IGI within 5 working days when ties with a foreigner end
Under art. 13(6) of OUG 194/2002, host entities must inform the territorial IGI unit within 5 working days if their legal relationship with a foreigner ends or is suspended. Employers of some workers must also report the start and changes of work.
Art. 13 alin. (6) OUG 194/2002; comunicat IGI 22.04.2026 · Source: igi.mai.gov.ro
EU Entry/Exit System fully operational, including Romania's borders
The Entry/Exit System became fully operational on 10 April 2026. It registers non-EU short-stay travellers, including fingerprints and facial image, and replaces passport stamping. Romania reached all external crossing points on 2 March 2026, per the Border Police.
Regulamentul (UE) 2017/2226 · Source: home-affairs.ec.europa.eu
Driving licence: new proof-of-payment condition from 27 March 2026
Under Emergency Ordinance 7/2026, from 27 March 2026 drivers must prove payment of all road-fine obligations owed to the local budget under art. 104 of OUG 195/2002. Holders of foreign licences not domiciled in Romania prove payment only of the fine that caused the suspension.
OUG 7/2026 (MO 146/25.02.2026) · Source: legislatie.just.ro
Citizenship: language certificate may be filed within two years
OUG 16/2026 amends Art. XXI of Law 14/2025: applicants under Arts. 10 and 11 of Law 21/1991 may submit the language competence certificate within two years of the law's entry into force. The National Citizenship Authority shows the deadline as 14 March 2027.
OUG 16/2026 (MO 196/13.03.2026) · Source: legislatie.just.ro
Land register: new procedure for future buildings, from 8 March 2026
ANCPI Order 293/2026 amends Regulation 600/2023: future condominium buildings and individual homes are entered in cadastre and land book under a code attached to the cadastral number; pre-apartment division creates unit land books carrying the preliminary sale promises.
Ordinul ANCPI 293/2026 (MO 174/06.03.2026) · Source: legislatie.just.ro
VAT-on-collection ceiling set at RON 5,000,000 from 1 March 2026
OUG 8/2026 amends Art. 282(3) of the Fiscal Code: the turnover ceiling for the VAT-on-collection system is RON 5,000,000 for 1 March - 31 December 2026.
OUG 8/2026, art. 6 pct. 38 (MO 147/25.02.2026) · Source: legislatie.just.ro
3% bonus on 2025 income tax if paid and declared by 15 April 2026
OUG 8/2026, art. 8, gives individuals a 3% bonus on income tax due for 2025 income, if the 2025 tax and contributions are paid or offset in full and the unified declaration is filed by 15 April 2026 inclusive.
OUG 8/2026, art. 8 (MO 147/25.02.2026) · Source: legislatie.just.ro
Optional 10% R&D tax credit from fiscal year 2026
GEO 8/2026 adds art. 20^1: taxpayers may choose, instead of the extra R&D deduction in art. 20, a tax credit of 10% of eligible R&D costs, set against profit tax or minimum turnover tax; any unused amount is offset or refunded within 4 years.
OUG 8/2026, art. 6 pct. 2 (MO 147/25.02.2026) · Source: static.anaf.ro
Super-accelerated depreciation (65%) for new equipment put into service in 2026
GEO 8/2026 adds art. 28(8^1): for new assets in subgroups 2.1 (equipment, machinery) and 2.4 (animals, plantations) put into service in 2026, first-year depreciation may reach 65% of tax value. Separately, a 50% extra deduction applies to share-listing costs.
OUG 8/2026, art. 6 pct. 5 și 8 (MO 147/25.02.2026) · Source: static.anaf.ro
Annual profit tax return due by 25 June of the following year
GEO 8/2026 amends art. 42 of the Fiscal Code: the annual profit tax return is due by 25 June of the following year (the 25th of the sixth month after a modified fiscal year closes), with the exceptions in art. 41(16)–(17). Applies from fiscal year 2026.
OUG 8/2026, art. 6 pct. 12 (MO 147/25.02.2026) · Source: static.anaf.ro
IGI Portal: unconfirmed appointment slots are released automatically
IGI explains that appointment slots on the IGI Portal fill quickly. Slots not confirmed by the deadline, or lacking all mandatory documents, are released automatically under the portal terms. IGI is increasing its capacity.
Comunicat IGI 10.02.2026 · Source: igi.mai.gov.ro
High Court: work on weekly rest days compensated even within normal hours
ÎCCJ Decision 415/2025 (binding): under Art. 137(5) of the Labour Code, compensation for work on weekly rest days is owed even if the work is not outside normal working time.
Decizia ÎCCJ (HP) 415/2025 (MO 94/05.02.2026) · Source: legislatie.just.ro
Constitutional Court upholds Art. 665 of the Civil Procedure Code
CCR Decision 427/2025 dismisses as unfounded the objections against Art. 665 CPC. The Court held that opening the enforcement file is an administrative step; enforcement starts only after court authorisation (Art. 666), and debtors may file a contestation of enforcement.
Decizia CCR 427/2025 (MO 40/20.01.2026) · Source: legislatie.just.ro
Pre-filled Form 212 procedure approved for income from 2025
ANAF Order 2719/2025 approves the procedure for pre-filling, checking and filing Form 212, for income earned from 2025. The pre-filled declaration is not a debt title. The filing deadline remains 25 May of the following year.
Ordinul ANAF 2719/2025 (MO 1/05.01.2026) · Source: legislatie.just.ro
Dividend tax increases from 10% to 16% in 2026
Under Law 141/2025, the tax on dividends rises from 10% to 16% for dividends distributed from 1 January 2026. For individuals it is a final tax. A 10% rate still applies to dividends distributed on the basis of 2025 interim financial statements.
Legea 141/2025 (MO 699/25.07.2025) · Source: legislatie.just.ro
Micro-enterprises: single 1% rate, 100,000 euro turnover ceiling
From 1 January 2026, micro-enterprises pay a single 1% tax on turnover; the former 3% rate was eliminated. The eligibility ceiling is 100,000 euro.
OUG 89/2025 (MO 1203/24.12.2025) · Source: legislatie.just.ro
Health-insurance (CASS) base cap raised to 72 minimum wages
Law 239/2025 sets the annual cap of the CASS calculation base at 72 gross minimum wages (previously 60), applicable to income earned from 2026.
Legea 239/2025 (MO 1160/15.12.2025) · Source: legislatie.just.ro
Work-permit quota for non-EU workers set at 90,000 for 2026
Government Decision 1169/2025, published on 31 December 2025, sets the 2026 quota of newly admitted foreign workers at 90,000, down from 100,000 in 2025 (Government Decision 10/2025).
HG 1169/2025 (MO 1221/31.12.2025) · Source: legislatie.just.ro
High Court: maternal risk leave suspends the employment contract by law
ÎCCJ Decision 361/2025 (binding) rules that maternal risk leave is a case of suspension by law of the individual employment contract under Art. 50(b) of the Labour Code.
Decizia ÎCCJ (HP) 361/2025 (MO 1196/24.12.2025) · Source: legislatie.just.ro
Minimum turnover tax cut to 0.5% for 2026; the regime ends in 2026
GEO 89/2025 sets the rate in the art. 18^1 formula at 0.5% for fiscal year 2026 and provides that art. 18^1 applies only until 31 December 2026 (or the modified fiscal year ending in 2027). In force from 1 January 2026.
OUG 89/2025, art. I pct. 1 (MO 1203/24.12.2025) · Source: legislatie.just.ro
Construction tax repealed from 2027; specific turnover tax limited to 2026
GEO 89/2025 repeals Title X of the Fiscal Code (construction tax) from fiscal year 2027 and limits the specific turnover tax in art. 46^2 to 31 December 2026 (or the modified fiscal year ending in 2027).
OUG 89/2025, art. I pct. 3 și 52 (MO 1203/24.12.2025) · Source: legislatie.just.ro
New minimum share capital for Romanian limited companies (SRL)
Under Law 239/2025, in force from 18 December 2025, newly established SRLs need at least 500 lei share capital. Companies with prior-year net turnover above 400,000 lei need 5,000 lei. Existing SRLs must raise capital within 2 years of entry into force.
Legea 239/2025 (MO 1160/15.12.2025) · Source: legislatie.just.ro
Building tax 2026: new taxable values and a floor for local rates
Law 239/2025 sets new taxable values in art. 457(2) of the Fiscal Code (e.g. 2,677 lei/sq m for brick or concrete buildings with full utilities) and bars 2026 rates under arts. 458(2) and 460(10) from falling below 2025 rates. From 1 January 2026.
Legea 239/2025, art. XII pct. 28-33 (MO 1160/15.12.2025) · Source: static.anaf.ro
RO e-Proprietate: national real estate data system for tax purposes
Law 239/2025 sets up the RO e-Proprietate system, run by the Ministry of Finance, to collect property data; public authorities and professional bodies holding such data must supply it free of charge. The procedure is set by order of the Finance Minister.
Legea 239/2025, art. XV (MO 1160/15.12.2025) · Source: static.anaf.ro
Cap on deducting IP, management and consulting costs with foreign affiliates
Law 239/2025 adds art. 25^1 to the Fiscal Code: intellectual-property, management and consulting expenses with non-resident affiliates, if above 1% of total expenses (2024 reports), are deductible only up to 1%. Taxpayers with turnover above EUR 50 million are excluded.
Legea 239/2025, art. XII pct. 1 (MO 1160/15.12.2025) · Source: static.anaf.ro
New rules for off-plan home purchases: notarial promise and advances
Law 207/2025 amends art. 22 of Law 10/1995: promises to sell future homes must be notarial, after the building permit is noted in the land register; reservations capped at 5% and 60 days; advances go to a dedicated account. Applies to all buyers.
Legea 207/2025 (MO 1133/08.12.2025) · Source: legislatie.just.ro
EU Entry/Exit System starts at the Schengen external borders
The EES started on 12 October 2025. It registers non-EU short-stay travellers digitally, including fingerprints and facial image, and gradually replaces passport stamping at the Schengen external borders, which include Romania's.
Sistemul de Intrare/Ieșire (EES) · Source: home-affairs.ec.europa.eu
Telework days for employees with children with disabilities
Law 149/2025 adds paras. (4)-(7) to Art. 118¹ of the Labour Code: employees with children under 18 with a disability grade may work from home or telework 8 days a month where the job allows; two extra days per child for two or more such children.
Legea 149/2025 (MO 936/09.10.2025) · Source: legislatie.just.ro
Fee for the Romanian language course and test: 4,810 lei
Order 5545/2025 sets the fee for the Romanian initiation course plus assessment at 4,810 lei, and 481 lei for the assessment only, for adult foreigners with residence rights and EU/EEA/Swiss citizens.
Ordinul MEC 5.545/2025 (MO 814/03.09.2025) · Source: legislatie.just.ro
Global minimum tax law amended: tax credits, safe harbour, deferred tax
Ordinance 21/2025 amends Law 431/2023: it defines tradable transferable tax credits, aligns the national top-up tax safe harbour with the 2024 OECD guidance and requires entities to disclose deferred tax in the notes or, optionally, to apply IFRS.
OG 21/2025 (MO 805/29.08.2025) · Source: static.anaf.ro
Restitution compensation points: 7 annual tranches or a 40% cash option
OUG 38/2025 amends Law 165/2013: payment titles can be issued in 7 equal annual tranches; the holder may instead opt for a single cash title of 40% of the points. Tranches six and seven are updated by the non-food consumer price index.
OUG 38/2025 (MO 746/08.08.2025) · Source: legislatie.just.ro
Standard VAT rises to 21%, single reduced rate of 11%
From 1 August 2025, Romania's standard VAT rate rose from 19% to 21%. The 5% and 9% reduced rates were replaced by a single 11% rate, applicable to listed supplies such as medicines, water and sewage, books and restaurant and catering services (excluding alcohol).
Legea 141/2025 (MO 699/25.07.2025) · Source: legislatie.just.ro
Several health-insurance (CASS) exemptions removed from August 2025
Under Law 141/2025, from 1 August 2025 dependent spouses and parents without income, unemployment-benefit recipients and people on childcare leave, among others, lose their CASS exemptions. Pension income is exempt up to 3,000 lei per month; CASS applies to the part above that.
Legea 141/2025 (MO 699/25.07.2025) · Source: legislatie.just.ro
Single 265 lei fee for residence permits and travel documents
From 1 August 2025 IGI applies one fee of 265 lei (VAT included) for temporary and permanent residence permits, refugee and subsidiary-protection travel documents and stateless persons' passports. Receipts issued before 1 August remain valid.
Comunicat IGI 31.07.2025 · Source: igi.mai.gov.ro
Form 212 replaced; CASS option instructions amended
ANAF Order 1929/2025 replaces the model of Form 212 (the unified declaration) and amends the filling instructions for individuals who opt to pay CASS for 2025. It modifies Order 7015/2024.
Ordinul ANAF 1929/2025 (MO 713/31.07.2025) · Source: static.anaf.ro
Bank turnover tax: 4% in 2026, 2% for small banks
Law 141/2025 sets the specific turnover tax on credit institutions at 4% for 1 July–31 December 2025 and for 2026; 2% for 1 July 2025–31 December 2026 for banks with under 0.2% of the sector's net assets. In force from 1 August 2025.
Legea 141/2025, art. II pct. 2-3 (MO 699/25.07.2025) · Source: static.anaf.ro
EU temporary protection for people from Ukraine extended to March 2027
The European Commission confirms that temporary protection for people fleeing Ukraine is in place until March 2027 (previous end date: 4 March 2026). Beneficiaries in Romania keep their protection during this period.
Protecția temporară UE · Source: home-affairs.ec.europa.eu
Law 123/2025 approves OUG 112/2023 on the foreigners' regime
The law approves OUG 112/2023 with one change to art. 58(1)(d) of OUG 194/2002: students may stay for the total length of their studies plus 3 months.
Legea 123/2025 (MO 638/07.07.2025) · Source: legislatie.just.ro
IGI simplifies the payment of immigration fees from 1 June 2025
From 1 June 2025 IGI checks fee payments directly from treasury account statements. The payment description must include the employer's tax ID (for notices) and the foreigner's travel document number, otherwise applications may be refused.
Comunicat IGI 28.05.2025 · Source: igi.mai.gov.ro
Anti-money-laundering: real estate agents must identify both buyer and seller
Law 86/2025 amends Law 129/2019: in property transactions, the real estate agent applies customer due diligence to both the promising seller and the promising buyer; simplified due diligence is barred where money-laundering suspicion exists.
Legea 86/2025 (MO 483/23.05.2025) · Source: onpcsb.ro
New revocation grounds and 15-day deadline for seasonal worker permits
Law 53/2025 adds grounds to revoke seasonal work permits linked to the employer (insolvency, tax arrears, sanctions). The employer then owes the worker two gross guaranteed minimum wages. Seasonal employment notices must be decided within 15 days of registration.
Legea 53/2025 (MO 395/05.05.2025) · Source: legislatie.just.ro
SAF-T (D406): small taxpayers file from 1 January 2025
ANAF Order 407/2025 restates the D406 start dates: small taxpayers file from 1 January 2025. An ANAF communiqué of 18 November 2024 set grace periods: six months for the first monthly report, three months for the first quarterly report.
Ordinul ANAF 407/2025 (MO 310/08.04.2025) · Source: static.anaf.ro
Building tax recalculated; lower rate for public-property constructions
OUG 21/2025, in force on publication and applying from fiscal year 2025, changes how the annual building tax is calculated. A lower rate applies to constructions held under administration, concession, free use or lease from state or local property.
OUG 21/2025 (MO 300/04.04.2025) · Source: legislatie.just.ro
Supreme Court: employer must actually carry out the activity for an employment notice
Binding interpretation of OG 25/2014 (before Law 28/2024): listing CAEN codes on the registry certificate is not enough for a foreigner's employment notice. The employer must actually carry out the compatible activity itself.
Decizia ÎCCJ (RIL) 62/2025 (MO 252/24.03.2025) · Source: legislatie.just.ro
Humanitarian support for people from Ukraine: aid and housing rules amended
OUG 15/2025 amends OUG 96/2024: lump-sum benefits for people from the Ukrainian conflict zone run for a single period of 3 consecutive months from entry; accommodation in emergency locations is reimbursed until 31 December 2025.
OUG 15/2025 (MO 246/20.03.2025) · Source: legislatie.just.ro
Citizenship Law amended: oath, Commission and two-year review period
Law 14/2025 amends Law 21/1991. The oath is taken within one year of the order granting citizenship, and citizenship is acquired on the oath date. The Commission must report within 2 years of registration, extendable by up to 6 months for checks.
Legea 14/2025 (MO 218/12.03.2025) · Source: legislatie.just.ro
ANRP payment titles suspended for 2025
Ordinance 10/2025, art. V, suspends in 2025, from its entry into force, the issuing by ANRP of payment titles under Law 165/2013, and also those under Law 164/2014 and Law 290/2003.
OG 10/2025, art. V (MO 95/01.02.2025) · Source: legislatie.just.ro
2025 quota set at 100,000 newly admitted foreign workers
Government Decision 10/2025 sets the 2025 quota of newly admitted foreign workers on the Romanian labour market at 100,000, under art. 29(1) of Government Ordinance 25/2014 on employment and posting of foreigners.
HG 10/2025 (MO 37/16.01.2025) · Source: legislatie.just.ro
Romania fully in Schengen: land border checks lifted
Under a Council decision of 12 December 2024, checks on persons at the internal land borders with and between Romania and Bulgaria were lifted from 1 January 2025, so people can cross these borders without border checks.
Decizia Consiliului din 12 decembrie 2024 · Source: romania.representation.ec.europa.eu
RO e-Factura becomes mandatory for invoices to individuals
From 1 January 2025, taxable persons established in Romania must upload to the RO e-Factura system the invoices issued to individuals (B2C). Use was optional from 1 July to 31 December 2024. Simplified invoices under Art. 319(12) are excluded.
OUG 69/2024 (MO 582/21.06.2024) · Source: legislatie.just.ro
Minimum gross wage set at 4,050 lei from January 2025
Government Decision 1506/2024 set the national minimum gross monthly wage at 4,050 lei from 1 January 2025, equal to 24.496 lei per hour for an average of 165.334 hours per month.
HG 1506/2024 (MO 1185/28.11.2024) · Source: legislatie.just.ro
CASS and pension rules for independent income apply from 2025 income
OUG 128/2024 applies the amended health (CASS) and pension contribution rules to income earned from 2025. The minimum wage used is the one in force on 1 January of the income year. The unified declaration is due by 25 May of the following year.
OUG 128/2024 (MO 1125/11.11.2024) · Source: legislatie.just.ro
Explainer: how foreigners may acquire land in Romania (Law 312/2005)
Law 312/2005 governs land acquisition by foreign citizens, stateless persons and foreign legal entities. EU/EEA citizens domiciled in a member state or Romania, and EU/EEA companies, acquire on the same terms as Romanians (art. 3); third-country persons only under treaties and on reciprocity (art. 6).
Legea 312/2005 (MO 1008/14.11.2005), art. 1-6 – regula în vigoare · Source: legislatie.just.ro