Romania

On 3 September 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a press release announcing a revision to the joint and several liability procedure (răspundere solidară) under the Fiscal Procedure Code. The update introduces clearer criteria and better‑grounded decisions for determining which persons may be held liable for the outstanding tax debts of a

On 3 September 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a press release announcing a revision to the joint and several liability procedure (răspundere solidară) under the Fiscal Procedure Code. The update introduces clearer criteria and better‑grounded decisions for determining which persons may be held liable for the outstanding tax debts of a

On 1 September 2026, ANAF announced the conclusion of a complex verification resulting in an additional VAT assessment of approximately 87 million lei concerning intra-Community acquisitions of agricultural machinery from other EU Member States. The investigation revealed that the Romanian taxpayer applied the zero-rate VAT exemption for intra-Community acquisitions (under Article 297 of the VAT

On 1 September 2026, ANAF announced the conclusion of a tax audit targeting intra‑Community acquisitions of agricultural machinery imported from other EU Member States and subsequently sold in Romania. The audit resulted in an additional VAT assessment of approximately 87 million lei (approx. €17.5 million). The investigation focused on incorrect application of the VAT reverse‑charge

On 1 September 2026, ANAF announced the conclusion of a tax audit targeting intra‑Community acquisitions of agricultural machinery imported from other EU Member States and subsequently sold in Romania. The audit resulted in an additional VAT assessment of approximately 87 million lei (approx. €17.5 million). The investigation focused on incorrect application of the VAT reverse‑charge

On 26 August 2026, ANAF launched two free software applications designed to assist taxpayers in validating the data reported in the SAF‑T (Standard Audit File for Tax) D406 declaration against the VAT ledger (D300). The tools, available for download from the ANAF portal, automate the cross‑checking of invoice details, tax codes, and amounts between the

On 26 August 2026, ANAF launched two free software applications designed to assist taxpayers in validating the data reported in the SAF‑T (Standard Audit File for Tax) D406 declaration against the VAT ledger (D300). The tools, available for download from the ANAF portal, automate the cross‑checking of invoice details, tax codes, and amounts between the

On 25 August 2026, PwC Romania reported on the introduction of the Single Industrial License (Licența Industrială Unică) under Government Emergency Ordinance No. 32/2026, which aims to consolidate multiple environmental, construction, and operational permits into a single authorization for industrial facilities. This reform is part of a broader governmental strategy to improve Romania’s business climate

On 24 August 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a draft order amending Order No. 587/2016, which approves the model and content of forms used for declaring taxes and duties under self-assessment or withholding at source regimes. This initiative forms part of ANAF’s ongoing digitalization and simplification strategy, aiming to align declaration

On 24 August 2026, ANAF released a draft order establishing the procedure for the official determination (ex officio) of social security contributions and health insurance contributions owed by individuals, along with the associated form models and content. This measure addresses gaps in compliance where taxpayers fail to declare or pay mandatory contributions, granting ANAF the