Newsletter no. 4 – April 2026

Note: Starting in 2026, Nowium Newsletters are published only in the web version (without PDF), in both Romanian and English.

Summary

1. Registration of secondary establishments as payroll payers and update of tax registration forms (ANAF Orders 508/2026 and 411/2026)
2. Amendment on the procedure to settle VAT returns with negative amounts and reimbursement option (ANAF Order 506/2026)
3. Update of Form 224 to declare income tax on salary income obtained from abroad (ANAF Order 507/2026)
4. Update of the pre-filled RO e-VAT return template (ANAF Order 409/2026)
5. Update of the Mandatory RO e-Invoice Registry – deferral of the obligation for individuals identified by CNP until 1 June 2026 (ANAF Order 378/2026)
6. Approval of Form 181 – declaration of the commercial mark-up by fuel operators (ANAF Order 412/2026)
7. Introduction of the temporary quarterly solidarity contribution in Form 100 (ANAF Order 488/2026)
8. Minimum threshold of overdue tax liabilities for the debtors list maintained by local fiscal authorities (Government Decision 220/2026)
9. Update of the Central Electronic Registry of bank and payment accounts (IBAN) (ANAF Order 393/2026)
10. Update of the Central Registry of trusts and similar legal arrangements (ANAF Order 505/2026)
11. Extension of the temporary measure to combat excessive price increases for agricultural and food products until 30 June 2026 (GEO 22/2026)
12. Value of nursery vouchers for H1 2026 – RON 740/month (Order 179/368/2026)
13. Value of cultural vouchers for H1 2026 – max. RON 250/month (Order 369/2624/2026)
14. Excise duty measures – reduction of diesel excise duty and the solidarity contribution for oil producers (GEO 24/2026 and ANAF/AVR orders)
15. Closing exchange rates for April 2026
16. Social indicators

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Order 508/2026 to approve Procedure to register secondary establishments as payroll payers and as payers of income equivalent to salaries according to Law 273/2006, and to amend ANAF Order 1699/2021 approving tax registration forms (Official Gazette no. 329/2026)

Summary

The procedure to register secondary establishments as payroll payers and payers of income equivalent to salaries has been established, and Form 060 “Tax Registration Declaration / Declaration of Changes / Declaration of Deregistration for Secondary Establishments” has been updated. The Order implements in practice the amendments to the Fiscal Procedure Code introduced by Government Ordinance no. 6/2026.

Details

1. Rules on secondary establishments

• Threshold removed: as of the 1^st of January 2026, the obligation to register a secondary establishment as a payroll payer applies even where there is only one employee (previously the threshold was a minimum of 5 employees).
• Secondary establishments in the same locality as the fiscal domicile: no longer require separate tax registration. Salary income tax is declared and paid using the taxpayer’s fiscal identification code.
• Secondary establishments in another locality: the taxpayer is required to designate a single secondary establishment for tax registration purposes (the designated secondary establishment); the others are to be declared through it.

2.Registration and declaration procedure

• Deadline: tax registration of a secondary establishment located in another locality should be completed within 30 days from establishment, by submitting Form 060 to the competent fiscal authority.
• For multiple secondary establishments in the same locality (other than the locality of the fiscal domicile), one main establishment is designated for which a tax registration code is obtained; the remaining establishments are declared in connection with it.
• Salary income tax related to secondary establishments in other localities is declared separately, using the tax registration code of the designated establishment, including through Form 112.

Transitional provisions – deadline the 30^th of June 2026

Taxpayers that already have multiple secondary establishments registered in the same administrative-territorial unit are required to submit Form 060 by the 30^th of June 2026, in order to consolidate/deregister the related tax registration codes. The fiscal authority will deregister the declared codes ex officio after verifying the data.

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Order 411/2026 to amend ANAF Order 1699/2021 approving tax registration forms for taxpayers and types of fiscal obligations forming the fiscal vector – update of forms and digitisation of fiscal registration certificates (Official Gazette no. 260/2026)

Summary

Amendments and additions have been made to tax registration forms: the filling instructions for Form 060 have been updated and the possibility of issuing fiscal registration certificates in electronic format has been introduced.

Details

• Form 060 filling instructions – “Name” field: should now be completed with the name of the taxpayer that established the secondary establishment, followed by the note “secondary establishment” (e.g. ABC SRL secondary establishment). This standardises the naming of secondary establishments.
• Digitisation of fiscal registration certificates: the certificate may be issued in both classic (paper) format and in electronic format, for taxpayers enrolled in the Private Virtual Space (SPV). The electronic version is signed with the extended electronic signature of the Ministry of Finance and transmitted exclusively through SPV.
• Update of fiscal vector forms: Annexes no. 11 and 12 to Order 1699/2021 are replaced.

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Order 506/2026 to amend and complement ANAF Order no. 352/2022 approving the Procedure to settle VAT returns with negative amounts and reimbursement option – adjustment to the new structure of local fiscal authorities (Official Gazette no. 338/2026)

Summary

The Order amends the VAT reimbursement procedure to reflect the restructuring of the local fiscal authority network (the creation of municipal, town and communal fiscal units) and clarifies the workflow for the signature of the reimbursement decisions issued at the level of these units.

Details

• The definition of “head of fiscal unit” is extended to include the heads of municipal, town and communal fiscal units, and the head of the Fiscal Administration for non-resident taxpayers within the Bucharest DGRFP.
• The reimbursement decision issued by the specialised department within municipal, town and communal fiscal units is forwarded for signature, together with the VAT return and the related documentation, to the head of the county public finance administration to which that unit is subordinated.
• The rule applies both to VAT returns settled without a prior tax inspection and to those settled with a tax inspection, as well as to other specific situations regulated by the procedure.
• The template of the VAT reimbursement decision (Annex no. 2 to Order no. 352/2022) is updated.

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Order 507/2026 to amend ANAF Order no. 3780/2017 approving template and content of certain forms used for income tax administration – update of Form 224 (Official Gazette no. 319/2026)

Summary

Form 224 “Declaration on salary income and income equivalent to salaries obtained from abroad by individuals carrying out activity in Romania” has been amended by introducing three new deduction lines in the tax calculation section, and forms no longer in use have been removed from the framework order. Applicable for income obtained in March 2026.

Details

Three new deduction lines in Form 224 (Section III)

• Contributions to occupational pension funds (line 9) – limit: EUR 400/year
• Contributions to pan-European personal pension products (line 10) – limit: EUR 400/year
• Amounts borne by employees for acquiring shares, bonds and/or ETF units (line 11) – limit: EUR 400/year

The filling instructions have been updated accordingly.

Forms removed

The following forms from Order 3780/2017, which are no longer in use, are repealed: Form 220 (Declaration on estimated income / standard income), Form 221 (Declaration on income from agricultural activities taxed on income quotas) and Form 223 (Declaration on estimated income for associations without legal personality).

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Order 409/2026 to amend Annex to ANAF Order no. 3775/2024 approving template and content of the pre-filled RO e-VAT return – alignment with the new VAT rates (Official Gazette no. 259/2026)

Summary

Template and content of the pre-filled RO e-VAT return have been updated, in the context of the VAT rate changes introduced by Law 141/2025, which, as of the 1^st of August 2025, increased the standard rate from 19% to 21% and introduced a reduced rate of 11%.

Details

Because the pre-filled RO e-VAT return is based on the structure of Form 300, the update mainly involves removing the lines corresponding to the previous VAT rates and aligning the form with the new applicable rates. Additionally, for certain supplies of houses and buildings to municipalities, the 9% rate continues to apply by the 31^st of July 2026 under the transitional provisions, which is duly reflected in the new template form.

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Order 378/2026 to amend and complement ANAF Order no. 3789/2024 approving the Procedure for enrolment in the Mandatory RO e-Invoice Registry – postponement of the obligation for individuals identified by CNP and update of Form (082) (Official Gazette no. 250/2026)

Summary

The procedure for enrolment in / removal from the Mandatory RO e-Invoice Registry has been updated, in the context of the postponement by Government Ordinance no. 6/2026 of the obligation to use the RO e-Invoice system by suppliers / service providers identified by personal numeric code (CNP), by the 1^st of June 2026. Form (082) is also updated.

Details

Individuals identified by CNP – possible actions

• If already enrolled in the Mandatory RO e-Invoice Registry: they may request removal from the registry by filling and submitting Form (082) with the removal section ticked. Removal takes effect on the date the request is submitted.
• If they started economic activity prior to the 1^st of June 2026 and are not yet enrolled: they are required to enrol no later than the 26^th of May 2026. They will be registered in the registry starting the 1^st of June 2026.
• If they start economic activity after the 1^st of June 2026: they should enrol in the registry before starting the activity.

Updated Form (082)

The form has been renamed “Request to enrol in / be removed from the Mandatory RO e-Invoice Registry” and now includes a distinct section (Section IV) for requesting removal from the registry.

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Order 412/2026 to approve template and content of Form 181 “Declaration on annual average commercial mark-up” – economic operators dealing in fuels (Official Gazette no. 254/2026)

Summary

The template and content of Form 181 “Declaration on annual average commercial mark-up”, to be filled and submitted by economic operators that import, produce, distribute or sell petrol and diesel, have been approved, in the context of the crisis situation on the petroleum products market (Government Emergency Ordinance no. 19/2026).

Details

• Taxpayers required to submit: economic operators that import, produce, distribute and/or sell petrol and diesel on the Romanian market.
• Submission deadline: 5 days from the date of publication of the Order in the Official Gazette (published the 31^st of March 2026).
• Content: for each product type (petrol / diesel): revenues from sales, acquisition / production costs and total quantities sold in 2025, from which the annual average commercial mark-up (RON/litre or RON/tonne) is derived. The methodology also applies for the period the 1^st of April – the 30^th of June 2026.
• Submission method: exclusively electronically, using the ANAF assistance software, at the competent fiscal authority.
• Corrective declaration: completed in full on the same form template, marked accordingly

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Order 488/2026 to amend and complement ANAF Order no. 587/2016 approving template and content of forms used to declare withheld taxes and charges – introduction of the temporary quarterly solidarity contribution (medicines) in Form 100 (Official Gazette no. 314/2026)

Summary

Form 100 and the related documents have been amended by adding a new item (no. 115) to the List of payment obligations to the state budget: “Temporary quarterly solidarity contribution”, owed by holders of authorisations to trade medicinal products, according to Article 19 of Government Emergency Ordinance no. 77/2011.

Details

• Taxpayers concerned: holders of marketing authorisations (MA) for medicinal products referred to in Article 1 and Article 12(3) of GEO no. 77/2011, except those holding MAs for medicinal products subject to cost-volume-outcome contracts.
• Declaration and payment deadline: via Form 100, by the 25^th of the second month following the end of the quarter for which the contribution is owed.
• Declaration: under item 115 of the List, in the section “Taxes, charged and other obligations not paid into the single account” (Table, point II of Annex no. 1).

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Decision 220/2026 to approve the minimum threshold of overdue fiscal liabilities managed by local fiscal authorities for the inclusion of taxpayers on the debtors list – new thresholds for publishing local delinquent debtors (Official Gazette no. 305/2026)

Summary

The minimum threshold of overdue fiscal liabilities managed by local fiscal authorities (municipalities) above which taxpayers may be included on the public list of delinquent debtors provided for by Article 162(1) of the Fiscal Procedure Code has been established

Details

• Individuals: the threshold is RON 1,200.
• Legal entities: the threshold is RON 5,000.

The list covers exclusively the fiscal liabilities managed by local fiscal authorities (local taxes and charges).

The Decision is grounded on the amendments made to the Fiscal Procedure Code by Government Emergency Ordinance no. 7/2026 on increasing the financial capacity of local administrative-territorial units.

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Order 393/2026 to amend ANAF Order no. 3,746/2020 on the organisation and functioning of the Central Electronic Registry for payment accounts and bank accounts identified by IBAN – modernisation of reporting for financial institutions (Official Gazette no. 259/2026)

Summary

The procedure and reporting instruments for the Central Electronic Registry of bank and payment accounts identified by IBAN have been updated. Rules are established on how credit institutions, payment institutions and electronic money institutions transmit information about client accounts to the fiscal authority.

Details

• Updated XML structure: reporting is done daily, exclusively using the updated XML structure available on the official ANAF website.
• Transition deadline: 10 working days from the entry into force, after which previous structures will no longer be accepted.
• Information reported: account holders, authorised signatories, beneficial owners, IBAN numbers, account opening / closing dates, as well as data on safe deposit box rental agreements.
• Transmission: exclusively electronically, via the IT tool available on the ANAF website.
• Registration of the responsible administrator/director: carried out in person at the competent fiscal authority in whose jurisdiction the reporting entity has its registered office.

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Order 505/2026 to amend and complement ANAF Order no. 1193/2021 approving the Procedure for registering trust agreements and the organisation and functioning of the Central Registry of Trusts – ex officio deregistration for failure to declare the beneficial owner (Official Gazette no. 340/2026)

Summary

The Order amends the procedure of the Central Registry of Trusts and similar legal arrangements, introducing a new ex officio deregistration mechanism and updating the forms, following the amendments to Law 129/ 2019 on preventing money laundering introduced by Law 164/2025.

Details

New form (Annex no. 10) – Ex officio deregistration decision: ANAF may deregister from the registry trusts for which the holders have not declared or updated their beneficial ownership information. The standard form for this decision is now approved.

Annex no. 1 (registration procedure) and Annex no. 3 (forms) are updated to align with the amendments to Law 129/2019.

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Government Emergency Ordinance 22/2026 to amend Government Emergency Ordinance no. 67/2023 on the temporary measure to combat excessive price increases for certain agricultural and food products – extension by the 30^th of June 2026 (Official Gazette no. 254/2026)

Summary

GEO 22/2026 extends the applicability of the temporary price-capping measure for basic agricultural and food products by the 30^th of June 2026 and clarifies the scope of the measure.

Details

• Clarified scope: the measure applies exclusively to economic operators registered in Romania (regardless of their legal form) that carry out import, intra-Community trade, distribution and retail / cash-and-carry sales.
• Products covered: those listed in the annex to GEO no. 67/2023 (basic agricultural and food products).
• Application deadline: extended by the 30^th of June 2026 inclusive

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Order 179/368/2026 on the indexed monthly value of nursery vouchers for the first half of 2026 – increase to RON 740/month (Official Gazette no. 249/2026)

Summary

The monthly value of nursery vouchers has been established: for the first half of 2026, starting from April 2026, the value is RON 740/month (up from RON 710). The value also applies for the months of August–September 2026.

Details

Nursery vouchers may be granted by employers, up to this ceiling, to employees whose children are enrolled in nurseries, according to Law 165/2018 on value tickets.

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Order 369/2624/2026 on the indexed value of cultural vouchers for the first half of 2026 – increase to RON 250/month (Official Gazette no. 258/2026)

Summary

The indexed value of cultural vouchers for the first half of 2026 has been established: maximum RON 250/month (up from RON 240), and maximum RON 490/event (up from RON 470). The values also apply for the months of August–September 2026.

Details

Employers may grant cultural vouchers within the above limits; these represent non-taxable income for the employee according to conditions provided for in the Fiscal Code.

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Excise duty measures – reduction of diesel excise duty, the solidarity contribution for oil producers, and update of the authorisation and monitoring framework for excisable operators (GEO 24/2026 and ANAF/AVR Orders 389, 433/757, 434/758, 435/759, 436/760, 438, 439/2026 – Official Gazette no. 259–272/2026)

Summary

Several normative acts relating to excise duties were published in April 2026, following the declaration of a crisis on the fuel market. We present below the main measures, without going into specific technical details.

Details

• GEO 24/2026 (OG no. 272): (i) temporary reduction of the excise duty on standard diesel from RON 2,804.29/1,000 litres to RON 2,504.29/1,000 litres, during the crisis (from the 7^th of April 2026); (ii) introduction of a solidarity contribution for the extraction and processing of domestic crude oil, payable monthly; (iii) restriction of fuel price increases to a maximum of once a day (before 12:00), with fines of RON 100,000–500,000 for non-compliance.
• Order MF 389/2026 (OG no. 259): procedure for authorising tax warehouses, registered consignees, registered consignors and authorised importers, centralised at the level of the ANAF Commission.
• ANAF/AVR Orders 433/757, 435/759, 436/760/2026 (OG no. 260–262): update of the monitoring and control activity for non-storage distributors, warehouse keepers and registered consignees with high fiscal risk.
• ANAF/AVR Order 434/758/2026 (OG no. 261): rules on the establishment, update and release of guarantees for excisable operators.
• ANAF Orders 438 and 439/2026 (OG no. 260–261): update of the templates of declaration under own responsibiliyy regarding quantities of excisable products, with extension to still wines

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Closing exchange rates for April 2026

The exchange rates communicated by the NBR used at the closing of April 2026 for the valuation of monetary assets and liabilities denominated in foreign currency, as well as for the valuation of RON receivables and payables settled based on a foreign currency rate, are:

1 EUR = 5,1417 RON;  1 USD = 4,3965 RON;  1 CHF = 5,5821 RON;  1 GBP =5,5821 RON

We remind you that in the Resources section of our website you will find an Excel utility that automatically retrieves exchange rates from the NBR website and allocates them to each day of validity, in accordance with accounting rules. The month-end closing rate is the exchange rate communicated at the last currency trading session of that month.

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Social Indicators 2026

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