Increase of the minimum gross salary starting on July 1, 2026 According to GD 146 / 12.03.2026, starting on July 1, 2026, the minimum gross salary for the country guaranteed to be paid will be 4,325 lei per month, without including increments or other additions. This is calculated for a normal working schedule of 166,667 hours per month,
Law 239/2025 – Social Capital, Dividends, Loans _1. The Taxpayer/Payer, a legal person, is declared inactive and the provisions of the Fiscal Code regarding the effects of inactivity are applicable to him, if he is in one of the following situations: a) he does not have a payment account in Romania or an account opened at a State Treasury unit; failure to comply with this provision
Increasing the maximum value of meal tickets to 45 lei Law no. 201/2025 provides for the increase of the maximum value of meal vouchers to 45 lei, applicable between November 2025 and September 2026.
According to Government Ordinance 22/2025, starting from September 1, 2025, the VAT exemption ceiling is increased from 300,000 lei to 395,000 lei. The one-month "grace" period for requesting registration for VAT purposes is eliminated. Through the new changes, taxable persons who apply the VAT exemption regime will be obliged to
The RO E-TVA system starting July 1, 2025, the obligation of taxable persons to respond to the compliance notifications transmitted by ANAF intervenes, if significant differences are identified between the pre-compliant values through the pre-compliant RO E-TVA and the values completed by the taxable person registered for VAT purposes
Precompleted E-TVA system RO E-TVA system is the electronic system through which it will automatically generate the precomplete settlement. This means that the authorities will use data and information taken from other already functional computer applications, such as E-making, SAF-T, cash registers, E-transport, thus facilitating the verification and monitoring of real-time data. Precompleted RO
GD no.1506/2024 for establishing the minimum gross basic salary in the country guaranteed (4,050 lei from January 1, 2025) Conf. GD no.1506/2024, starting with January 1, 2025, the minimum gross basic salary in the country is established in money, without including increases and other additions, to the amount of additions, to the amount of the amount of addition.
GEO 156 of 31.12.2024 brings the following changes: the tax on the income of micro -enterprises · the turnover ceiling to pay tax on the income of micro -enterprises will decrease in 2025 from 500,000 euros (the present value) to 250,000 in 2025 and to 100,000 euros in 2026.
Statement 406 (SAF-T / standard fiscal control file) starting January 1, 2025, all taxpayers will have to comply with the obligation to submit the SAF-T file (Statement 406-Standard Fiscal Control File) according to ANAF Order no. 1.783/2021. The SAF-T file represents a complex electronic declaration that involves reporting detailed financial-accounting data including