{"id":4201,"date":"2026-03-02T18:42:27","date_gmt":"2026-03-02T16:42:27","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&#038;p=4201"},"modified":"2026-03-10T15:14:29","modified_gmt":"2026-03-10T13:14:29","slug":"newsletter-2-february-2026","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-2-february-2026\/","title":{"rendered":"Newsletter no. 2 \u2013 February 2026"},"content":{"rendered":"<p>Note: Starting in 2026, Nowium Newsletters are published only in the web version (without PDF), in both Romanian and English.<\/p>\n<h3 id=\"summary\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Summary<\/span><\/h3>\n<ol>\n<li><strong>Important fiscal measures to support and relaunch investments (<a href=\"#1\">OUG 8\/2026<\/a>)<\/strong><\/li>\n<li><strong>Amendments on the Fiscal Code and Fiscal Procedure Code (<a href=\"#2\">GO 6\/2026)<\/a><\/strong><\/li>\n<li><strong>Consumer Price Index used to update advance payments to annual corporate income tax account (<a href=\"#3\">Order 117\/2026)<\/a><\/strong><\/li>\n<li><strong>New VAT return (<a href=\"#4\"> Order 174\/2026)<\/a><\/strong><\/li>\n<li><strong>Informative statement on additional tax and Notification on the obligation to submit the informative statement (<a href=\"#5\"> Order 218\/2026)<\/a><\/strong><\/li>\n<li><strong>Implementation of Directive DAC 9 on the exchange of information in the context of additional tax (<a href=\"#6\"> GO 1\/2026)<\/a><\/strong><\/li>\n<li><strong>Update of form <em>\u201cApplication for fiscal registration<\/em>\u201d (<a href=\"#7\"> Order 58\/277\/C\/2026)<\/a><\/strong><\/li>\n<li><strong>Update of Form 395 \u201c<em>Informative statement on cash-on-delivery postal shipments carried out by postal service providers on national territory<\/em>\u201d (<a href=\"#8\"> Order 164\/2026)<\/a><\/strong><\/li>\n<li><strong>Update of Form 204 \u201c<em>Annual statement on income for associations without legal personality and entities subject to fiscal transparency regime<\/em>\u201d (<a href=\"#9\"> Order 138\/2026)<\/a><\/strong><\/li>\n<li><a href=\"#10\"><strong>Other fiscal news<\/strong><\/a><\/li>\n<li><a href=\"#11\"><strong>Closing exchange rates for February 2026<\/strong><\/a><\/li>\n<li><a href=\"#12\"><strong>Social indicators<\/strong><\/a><\/li>\n<\/ol>\n<hr \/>\n<h2 id=\"1\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Emergency Ordinance 8\/2026 to establish measures for economic relaunch, increase of productive investments and competitiveness, as well as to amend and complement certain normative acts in the fiscal-budgetary field (Official Gazette 147\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Ordinance introduces a coherent set of fiscal measures intended to support investments, innovation and voluntary compliance, in a context marked by budgetary pressures, minimum taxation and the need for economic relaunch.<\/p>\n<p>From a fiscal perspective, the normative act brings relevant structural amendments both for large taxpayers and for SMEs and individuals, with direct effects on cash flow and tax planning starting 2026.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<h4><span style=\"color: #474e84;\">1. Introduction of fiscal credit for research and development (R&amp;D) activities<\/span><\/h4>\n<p>A <strong>distinct fiscal credit<\/strong> is introduced, as an alternative to additional deduction, applicable both to <strong>corporate income tax<\/strong> and to <strong>minimum tax on turnover<\/strong>.<\/p>\n<p>It operates as an alternative mechanism to the already existing additional deduction and allows taxpayers to directly deduct from the tax due a credit equal to 10% of eligible R&amp;D expenses.<\/p>\n<p>The unused credit difference may be compensated with other fiscal liabilities or refunded, with a statute of limitations of four years, transforming the incentive into an instrument with direct cash flow impact.<\/p>\n<p>In practice, however, the correct application requires rigorous documentation of R&amp;D activities and expenses, as well as a careful analysis of the option between the additional deduction and fiscal credit.<\/p>\n<p><strong>Fiscal mechanism<\/strong><\/p>\n<ul>\n<li>Fiscal credit = <strong>10% of eligible R&amp;D expenses<\/strong>;<\/li>\n<li>It is directly deducted from the tax due;<\/li>\n<li>Unused difference:\n<ul>\n<li>is <strong>compensated <\/strong>with other fiscal tax liabilities or<\/li>\n<li>is <strong>refunded<\/strong>, with a <strong>4-year<\/strong> statute of limitations.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Key aspects<\/strong><\/p>\n<ul>\n<li>The option is <strong>exclusive<\/strong>: additional deduction or fiscal credit;<\/li>\n<li>Also applicable to taxpayers owing <strong>minimum tax on turnover<\/strong>;<\/li>\n<li>Relevant also for <strong>fiscal groups<\/strong>, with consolidation rules.<\/li>\n<\/ul>\n<p><strong>Practical impact<\/strong><\/p>\n<ul>\n<li>Fiscal instrument with direct cash flow effect<\/li>\n<li>Major relevance for taxpayers affected by minimum taxation<\/li>\n<li>Requires solid documentation of R&amp;D expenses<\/li>\n<\/ul>\n<h4><span style=\"color: #474e84;\">2. Fiscal bonuses for voluntary compliance<\/span><\/h4>\n<p>The bonuses are reintroduced as an instrument to stimulate fiscal discipline. These measures may generate real tax savings, but only for taxpayers who properly manage their filing calendar and payment obligations.<\/p>\n<p><strong>a) Bonus for legal entities<\/strong><\/p>\n<ul>\n<li><strong>3% of the corporate income tax or tax on microenterprise income<\/strong>, related to 2025;<\/li>\n<li>Granted <strong><em>ex officio<\/em><\/strong> by ANAF, through a decision.<\/li>\n<\/ul>\n<p><strong>Cumulative conditions<\/strong><\/p>\n<ul>\n<li>All tax returns submitted;<\/li>\n<li>The main fiscal obligations <strong>fully settled and paid on time<\/strong>;<\/li>\n<li>No outstanding fiscal liabilities at the legal deadline.<\/li>\n<\/ul>\n<p><strong>Important note <\/strong>The bonus<strong> is not refunded in cash, <\/strong>but is used for<strong> offsetting. <\/strong><\/p>\n<p><strong>b) Bonus for individuals<\/strong><\/p>\n<ul>\n<li><strong>3% of the income tax related to 2025;<\/strong><\/li>\n<li>Conditions:\n<ul>\n<li>full payment by the<strong> 15<sup>th <\/sup>of April 2026<\/strong>;<\/li>\n<li>submission of the single tax return by the same date.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #474e84;\">3. Increase of the threshold for VAT cash accounting scheme<\/span><\/h4>\n<p><strong>New thresholds<\/strong><\/p>\n<ul>\n<li><strong>5,000,000 RON<\/strong> \u2013 applied between <strong>the 1<sup>st<\/sup> of March and the 31<sup>st<\/sup> of December 2026<\/strong>;<\/li>\n<li><strong>5,500,000 RON<\/strong> \u2013 starting <strong>the 1<sup>st<\/sup> of January 2027<\/strong>.<\/li>\n<\/ul>\n<p><strong>Important clarifications<\/strong><\/p>\n<ul>\n<li>The principle of VAT chargeability upon <strong>collection<\/strong> is maintained;<\/li>\n<li>The following are detailed:\n<ul>\n<li>eligibility conditions,<\/li>\n<li>notification obligations,<\/li>\n<li>rules for exiting the system.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Practical impact<\/strong><\/p>\n<ul>\n<li>Significant cash flow relief<\/li>\n<li>More eligible taxpayers<\/li>\n<li>Attention required in monitoring the threshold during the year<\/li>\n<\/ul>\n<h4><span style=\"color: #474e84;\">4. Relevant amendments for microenterprises<\/span><\/h4>\n<p><strong>Main adjustments<\/strong><\/p>\n<ul>\n<li>Maintenance of the <strong>EUR 100,000<\/strong> threshold, with:\n<ul>\n<li>stricter rules regarding <strong>related enterprises<\/strong>;<\/li>\n<\/ul>\n<\/li>\n<li>Clarifications regarding:\n<ul>\n<li>the condition of having at least one employee;<\/li>\n<li>situations of temporary suspension of the employment contract;<\/li>\n<\/ul>\n<\/li>\n<li>Transition to corporate income tax:\n<ul>\n<li><strong>from the quarter in which the threshold is exceeded.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>Failure to submit financial statements:\n<ul>\n<li>If a microenterprise does not submit the annual financial statements for the previous financial year on time, although it had this legal obligation, it will be required to pay corporate income tax starting with the quarter in which the condition is no longer met.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #474e84;\">5. Accelerated and super-accelerated depreciation in 2026<\/span><\/h4>\n<p><strong>Temporary incentive<\/strong><\/p>\n<ul>\n<li>For new assets put into operation in <strong>2026<\/strong>:\n<ul>\n<li>depreciation of up to <strong>65% in the first year<\/strong>;<\/li>\n<\/ul>\n<\/li>\n<li>Applicable to:\n<ul>\n<li>technological equipment,<\/li>\n<li>machinery, equipment,<\/li>\n<li>certain biological assets.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Limitations<\/strong><\/p>\n<ul>\n<li>Special rules for taxpayers with a <strong>modified fiscal year<\/strong>;<\/li>\n<li>Careful correlation with tax exemption incentives.<\/li>\n<\/ul>\n<h4><span style=\"color: #474e84;\">6. Tax incentives for capital market<\/span><\/h4>\n<p>GEO 8\/2026 introduces tax incentives for capital market, more specifically an additional 50% deduction for admission to trading and maintenance expenses in the first year. The measure directly targets companies considering listing on regulated markets or on multilateral trading systems and provides a concrete tax benefit in the first years post-IPO.<\/p>\n<ul>\n<li><strong>Additional 50% deduction for:<\/strong>\n<ul>\n<li>admission to trading expenses;<\/li>\n<li>maintenance expenses (first year).<\/li>\n<\/ul>\n<\/li>\n<li>Applicable to regulated markets and multilateral trading systems.<\/li>\n<\/ul>\n<p><strong>Impact<\/strong><\/p>\n<ul>\n<li>Encourages the listing of Romanian companies<\/li>\n<li>Direct tax benefit in the first years post-IPO<\/li>\n<\/ul>\n<h4><span style=\"color: #474e84;\">7. Extension of incentives for pensions and personal investments<\/span><\/h4>\n<p>Tax incentives for <strong>private pensions and personal investments<\/strong> are extended, through deductions of up to EUR 400 per year for voluntary pensions, occupational pensions, pan-European pension products (PEPP) and, under certain conditions, investments in ETFs. These measures are applicable both to individuals and through employers, with transitional rules in 2026.<\/p>\n<ul>\n<li>Deductions of up to <strong>EUR 400\/year<\/strong> for:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>voluntary pensions;<\/li>\n<li>occupational pensions;<\/li>\n<li>pan-European pension products (PEPP);<\/li>\n<li>investments in ETFs (under certain conditions).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Applicability<\/strong><\/p>\n<ul>\n<li>Both for individuals and through the employer;<\/li>\n<li>With transitional rules in 2026.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"1\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Nowium Audit &amp; Assurance<\/span><\/h2>\n<p>Nowium expands its service portfolio by launching its <strong>Audit &amp; Assurance division<\/strong>, dedicated to companies that require <strong>certainty, rigor, and clarity in financial reporting<\/strong>. We provide financial audit and internal audit services, carried out in accordance with applicable professional standards, with a focus on <strong>credibility of financial information and risk management<\/strong>.<\/p>\n<p>Through this new division, we support management and shareholders in making well-informed decisions in an increasingly complex economic and legislative environment.<\/p>\n<p>\ud83d\udc49 <strong>Discover Nowium Audit &amp; Assurance services:<\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"Ko0epwob87\"><p><a href=\"https:\/\/nowium.com\/en\/service\/audit\/\">Audit &#038; Assurance<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Audit &#038; Assurance&#8221; &#8212; Nowium\" src=\"https:\/\/nowium.com\/en\/service\/audit\/embed\/#?secret=eAjVtXexn6#?secret=Ko0epwob87\" data-secret=\"Ko0epwob87\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<hr \/>\n<h2 id=\"2\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Ordinance 6\/2026 to complement Law 207\/2015 on the Fiscal Procedure Code, as well as certain fiscal-budgetary measures (Official Gazette 77\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Ordinance brings amendments to the Fiscal Procedure Code and to the Fiscal Code.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<h4><span style=\"color: #474e84;\">Amendments to the Fiscal Procedure Code on the registration of secondary offices (work points)<\/span><\/h4>\n<p>Corrections are introduced to regulations on the registration of secondary offices (work points) paying salaries and income assimilated to salaries, by introducing special art. 85^1 into the Fiscal Procedure Code.<\/p>\n<p>Art. 85^1 of the Fiscal Procedure Code introduces new rules for taxpayers having multiple secondary offices acting as payers of salaries and income assimilated to salaries, within the territory of the same administrative-territorial unit. They should designate a main secondary office and register it for fiscal purposes within 30 days from set-up of the first secondary office.<\/p>\n<p>For secondary offices organized within the same subdivision as the taxpayer\u2019s fiscal domicile, a separate fiscal registration is not required \u2013 the tax is declared and paid using the taxpayer\u2019s own fiscal identification code.<\/p>\n<p>For entities already existing at the time of the entry into force of the legislative amendment, the sanction for failure to submit the fiscal registration application within the legal deadline is suspended by the 30<sup>th<\/sup> of June 2026.<\/p>\n<p>Taxpayers which, at the date of entry into force of the ordinance, have multiple secondary offices that are fiscally registered within the same subdivision should notify the fiscal authority by the 30<sup>th<\/sup> of June 2026 regarding the designated secondary office. The fiscal identification code of the designated secondary office remains valid, and the other fiscal identification codes will be automatically deregistered by ANAF. The administrative and enforcement acts issued prior to the deregistration of the codes remain valid.<\/p>\n<p>Within 30 days from the entry into force of the ordinance, the President of ANAF will approve, by order, the procedure for the application of these provisions.<\/p>\n<h4><span style=\"color: #474e84;\">Amendments on the Fiscal Code<\/span><\/h4>\n<p><strong>1. Repeal of the 1% limitation on the deductibility of expenses related to intellectual property rights, management and consultancy services.<\/strong><\/p>\n<p>We recall that Law 239\/2025 (known as \u201c2<sup>nd<\/sup> package of fiscal measures\u201d) introduced a limitation on the deductibility of expenses related to intellectual property rights, management and consultancy expenses, incurred in relation to affiliated entities that are not established or incorporated in Romania and do not have their place of effective management in Romania. The limitation referred to the deduction of the mentioned expenses up to a ceiling of 1% of the total recorded expenses, depending on the analysis of the criterion applied to the expenses of the year 2024, with applicability starting from the 1<sup>st<\/sup> of January 2026.<\/p>\n<p>Thus, the Ordinance repeals art 25^1 of the Fiscal Code and establishes that, for taxpayers subject to corporate income tax, the expenses that fell under the scope of art. 25^1 of the Fiscal Code will follow the deductibility regime established by art. 25 (general rules) of the Fiscal Code to determine the fiscal result starting with the 1<sup>st<\/sup> quarter of 2026, respectively to determine the fiscal result of the year 2026 in the case of taxpayers applying the annual system of declaration and payment of corporate income tax.<\/p>\n<p><strong>2. e-Factura<\/strong><\/p>\n<p>Derogations and procedures related to the RO e-Factura system are established for suppliers or service providers fiscally identified by personal identification number (CNP). They are not required to use the RO e-Factura system by the 1<sup>st<\/sup> of June 2026 (previously they were required starting from the 15<sup>th<\/sup> of January 2026).<\/p>\n<p>Those already registered in the mandatory RO e-Factura Register may request deregistration, and those who are not registered should request registration at least 3 working days before the 1<sup>st<\/sup> of June 2026 and are registered with the date of the 1<sup>st<\/sup> of June 2026.<\/p>\n<p>The procedure for organization and registration in the Register will be amended by Order of the President of ANAF.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"3\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 117\/2026 on Consumer Price Index used to update advance payments to annual corporate tax account (Official Gazette 115\/2026)<\/span><\/h2>\n<p>Consumer price index used to update advance payments to annual corporate tax account is 106.5% for fiscal year 2026.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"4\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 174\/2026 to approve template and content of form (300) \u201cValue Added Tax Return\u201d (Official Gazette 105\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order updates template, content and filling instructions of form (300) \u201cValue Added Tax Return\u201d. Among other things, the rows related to former VAT rates (19%, 9% and 5%) applicable until the amendments of August 2025 are removed.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>Taxable entities registered under the scope of VAT carrying out, during the reporting period, only domestic transactions may opt to complete the simplified VAT return form by ticking the corresponding box in the smart PDF form.<\/p>\n<p>The new VAT return format will be used starting with the declaration of fiscal liabilities related to the first fiscal period of 2026.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"5\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 218\/2026 to approve template and content of the forms <em>\u201cInformative Return on Additional Tax\u201d<\/em> and <em>\u201cNotification on the obligation to submit the Informative Return on Additional Tax\u201d<\/em> (Official Gazette 141\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order approves templates and filling instructions for two forms used in the application of the additional tax related to the global minimum taxation rules (Pillar 2):<\/p>\n<ul>\n<li>Informative Return on Additional Tax;<\/li>\n<li>Notification on the obligation to submit the informative return.<\/li>\n<\/ul>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The forms are submitted electronically, using assistance software made available by ANAF, and are signed with a qualified digital certificate.<\/p>\n<p>The <strong>general deadline for submission and payment<\/strong> of the additional tax is <strong>15 months<\/strong> from the end of the reporting financial year, and <strong>for the first year of application<\/strong> the deadline is extended to <strong>18 months<\/strong>. The same deadlines apply to taxpayers with a <strong>financial year different from the calendar year.<\/strong><\/p>\n<p>The Order also regulates:<\/p>\n<ul>\n<li><strong>method to correct <\/strong>the reported information (upon the taxpayer\u2019s own initiative, upon request of other jurisdictions or ANAF);<\/li>\n<li>obligation to submit a <strong>complete amended notification<\/strong>, including all information, even those unchanged;<\/li>\n<li>rules on the <strong>circulation, archiving and electronic storage<\/strong> of the forms.<\/li>\n<\/ul>\n<p>The application of the Order is carried out in correlation with special provisions of Law 431\/2023 on global minimum taxation.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"6\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Ordinance 1\/2026 to amend and complement Law 207\/2015 on the Fiscal Procedure Code (Official Gazette 75\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Ordinance transposes Directive (EU) No. 2025\/872 (\u201cDAC9\u201d), which amends Directive 2011\/16\/EU and extends the automatic exchange of fiscal information between EU Member States with regard to the additional tax (Pillar 2).<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The Ordinance introduces new rules aimed at <strong>improving the exchange of information<\/strong> between fiscal authorities of the Member States of the European Union in connection with the <strong>Informative Return on Additional Tax related to Pillar II.<\/strong><\/p>\n<p>The standard form used for reporting global minimum tax (DIS\/GIR return) is to be approved by ANAF Presidential Order within <strong>60 days from the entry into force of the Ordinance.<\/strong> The first reporting carried out by the competent authority in Romania is scheduled to take place <strong>starting from the 1<sup>st<\/sup> of December 2026.<\/strong><\/p>\n<p>The legislative act sets <strong>precise reporting deadlines<\/strong>, as well as detailed rules on the automatic exchange of information and administrative cooperation between Member States, including mechanisms intended <strong>to correct any errors<\/strong> identified in the submitted returns.<\/p>\n<p>The use by taxpayers of forms different from standard template provided by the law for reporting Pillar II additional tax will be sanctioned with <strong>fines ranging between RON 10,000 and RON 30,000.<\/strong><\/p>\n<p>In the context of <strong>DAC9<\/strong> implementation, constituent entities in Romania will no longer be required to submit DIS\/GIR return in Romania when it is submitted in another EU Member State. In such cases, the Romanian entity (or the designated local entity) will only have to submit a <strong>notification <\/strong>to the competent fiscal authority containing the identification details of the reporting entity and the EU jurisdiction in which the return was submitted.<\/p>\n<p>At the same time, the constituent entity in Romania is required to provide the necessary information to the entity in the other EU Member State in order to allow the <strong>proper filling of the informative return on additional tax.<\/strong><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"7\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 58\/277\/C\/2026 to amend and complement joint Order of ANAF President and the Minister of Justice 2509\/5672\/C\/2022 to approve template, content and filling instruction of <em>Application for fiscal registration<\/em> form (Official Gazette 132\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order updates <strong><em>Application for fiscal registration <\/em>form<\/strong> and its filling instructions, in order to align them with the recent changes in VAT legislation.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The main changes refer to:<\/p>\n<ul>\n<li><strong>clarifying the method to estimate the turnover<\/strong>, used for the analysis of VAT regime, by expressly defining which operations are included and which are excluded (deliveries of fixed assets and transfers of intangible assets are not included);<\/li>\n<li><strong>updating the section on VAT registration<\/strong>, both in the case of exceeding the exemption threshold and in the case of opting for the standard VAT regime;<\/li>\n<li><strong>introducing a separate field for the option to apply VAT cash accounting scheme,<\/strong> including for taxpayers newly registered under the scope of VAT;<\/li>\n<li><strong>specifying the effective date from which VAT registration produces effects<\/strong>, namely the date of registration at the Trade Register.<\/li>\n<\/ul>\n<p>The Order also includes <strong>an updated version of <em>Application for fiscal registration<\/em> form, <\/strong>which reflects the new options and information that taxpayers should declare within the fiscal vector.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"8\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 164\/2026 to amend ANAF Presidential Order 1644\/2022 on reporting cash-on-delivery postal services performed by postal service providers within the national territory, and approving template, content, and submission methods of the <em>Informative statement on cash-on-delivery postal shipments carried out by postal service providers on national territory<\/em> (Official Gazette 91\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order updates form 395, <em>Informative statement on cash-on-delivery postal shipments carried out by postal service providers on national territory<\/em>, given the adoption of Law 239\/2025, in order to reflect the new requirements related to logistics tax applicable to low-value outside EU parcels.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>As a reminder, starting from the 1<sup>st<\/sup> of January 2026, for each parcel containing goods with a commercial value below 150 EUR, delivered to Romania from outside the EU, a logistics tax of 25 RON is due for the management of outside EU goods flows. Accordingly, the payment obligation falls on the supplier of the goods, the sender, or the digital platform facilitating the sale; however, the obligation to collect, declare, and pay the tax to ANAF rests with postal\/courier service providers delivering the parcels to the recipients.<\/p>\n<h4><span style=\"color: #474e84;\">1. What changes have been made to form 395?<\/span><\/h4>\n<p>Through amendments brought, form 395 now includes the obligation to report detailed information regarding parcels subject to the logistics tax (outside EU parcels below the 150 EUR threshold), to allow monitoring of the collection and payment of this tax.<\/p>\n<h4><span style=\"color: #474e84;\">2. When and how is the declaration submitted?<\/span><\/h4>\n<p>Form 395 is submitted monthly, by the 25<sup>th<\/sup> of the month following the month when the parcels were delivered to the final recipients. The statement is submitted electronically, in accordance with the procedure established by ANAF.<\/p>\n<p>Thus, the recent amendments do not introduce a new statement but expand the content and reporting scope of form 395, in correlation with the introduction of the logistics tax for the management of outside EU goods flows.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"9\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 138\/2026 to amend ANAF Presidential Order 470\/2021 approving template and content of form 204 <em>Annual statement on income for associations without legal personality and entities subject to fiscal transparency regime <\/em>(Official Gazette 92\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order amends template and content of form 204, <em>Annual statement on income for associations without legal personality and entities subject to fiscal transparency regime.<\/em><\/p>\n<p>Form 204 has been updated following the amendments to the Fiscal Code introduced by Emergency Ordinance 128\/2024, which primarily targeted the <strong>reporting regime for income from agricultural activities.<\/strong> The revision of the form addresses both the adjustment of reporting deadlines and clarification of the information to be declared for the reference year.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The form is submitted to the competent central fiscal authority by <strong>the end of February of the year following the year when the income was obtained.<\/strong> The form is used to reflect the result obtained at the level of the association without legal personality (profit or loss) as well as for <strong>allocating it to each associate<\/strong>, corresponding to the year the income was earned.<\/p>\n<p>In the case of income from agricultural activities for which the tax base is determined based on <strong>annual income quotas<\/strong>, the statement should include information regarding the <strong>areas cultivated in the reporting year<\/strong>, as well as the <strong>livestock or number of beehives held on the 25<sup>th<\/sup> of May of the income year<\/strong>, at the level of the association.<\/p>\n<p>The obligation to submit form 204 applies to associations without legal personality formed between individuals who obtain income from independent activities, intellectual property rights, agricultural activities, fish farming or forestry to the extent that net income is determined on a real system basis or, where applicable, based on income quotas.<\/p>\n<p>Associations in which annual income from independent activity is determined exclusively based on individual income quotas, as well as associations that obtain income from intellectual property rights for which <strong>flat-rate expense percentages apply<\/strong>, are not subject to the declaration obligation.<\/p>\n<p>Income obtained within the association is not considered distributed for taxation purposes, and the associates apply the fiscal regime corresponding to the type of income determined, according to income quotas or flat-rate percentages, as applicable. The new provisions apply <strong>starting with the declaration of income for the year 2025<\/strong>, both regarding the determination of the fiscal result and its allocation among the associates.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Other fiscal news<\/span><\/h2>\n<hr \/>\n<h2><span style=\"color: #474e84;\">Emergency Ordinance 6\/2026 to amend and complement Law 200\/2006 to establish and use the Guarantee Fund for the payment of salary claims (Official Gazette 137\/2026)<\/span><\/h2>\n<p>The Ordinance amends and complements Law 200\/2006 to establish and use the Guarantee Fund for the payment of salary claims. The normative act extends the scope of the law to include employers for whom preventive concordat procedures have been opened and establishes increased ceilings for guaranteed salary claims for economic operators of strategic interest. For those not of strategic interest and undergoing insolvency or concordat procedures, the ceiling is five average gross salaries per employee.<\/p>\n<p>For economic operators of strategic interest, the ceilings are defined as up to 12 average gross salaries per employee in the case of insolvency and up to six average gross salaries per employee in the case of preventive concordat.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #474e84;\">Order 91\/2026 to amend Annex No. 1 to ANAF Presidential Order 675\/2018 on approving indirect methods to determine income and procedure for their application (Official Gazette 69\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order introduces an exception according to which <strong>the fiscal risk analysis can no longer be performed based on the results of fiscal audits<\/strong> in situations where only information related to the lending of companies by individuals is transmitted as a result of those audits.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The procedure for analysing the fiscal situation of an individual, from the perspective of income tax, involves an evaluation carried out by the fiscal authority of all relevant patrimonial and financial elements, including cash flows, to correctly determine the real fiscal obligations.<\/p>\n<p>Before initiating this verification, the fiscal authority goes through a series of preparatory steps:<\/p>\n<ul>\n<li>risk analysis;<\/li>\n<li>compliance notification;<\/li>\n<li>selection of individuals to be subject to the personal fiscal situation verification.<\/li>\n<\/ul>\n<p>The risk analysis is carried out by the fiscal authority to establish the risk of non-compliance in declaring taxable income for a group of individuals or for specific cases:<\/p>\n<p>a)<strong> resulting from fiscal audits,<\/strong> except in situations where, as a result of the fiscal audits, only information regarding the lending of companies by individuals is transmitted;<\/p>\n<p>b)<strong> identified following notifications received from other institutions or public authorities,<\/strong> as well as from other entities, legal entities or individuals.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Closing exchange rates for February 2026<\/span><\/h2>\n<p>The February 2026 closing NBR exchange rates to use for valuation of monetary items (cash on hand, receivables, payables) denominated in foreign currency, as well as receivables and payables denominated in RON but pegged to a foreign currency for collection\/disbursement are:<\/p>\n<p>1 EUR = 5,0953 RON; 1 USD =\u00a0 4,3179 RON; 1 CHF = 5,5866 RON; 1 GBP = 5,8182 RON<\/p>\n<p>The <a href=\"https:\/\/nowium.com\/en\/resources\/\">Resources<\/a>\u00a0section of our website has an <a href=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Nowium_Exchange_rates_BNR_2025.xlsm\">Excel <\/a>file through which exchange rates are automatically taken from the NBR website and are allocated on each date of validity, according to accounting rules. Thus, the exchange rate communicated by NBR on day N will be displayed on the validity dates N+1&#8230;N+2&#8230;.until the next foreign exchange session.<\/p>\n<p>The closing exchange rate for the month is the exchange rate communicated in the final foreign exchange session of the respective month.<\/p>\n<p><a href=\"https:\/\/nowium.com\/Files\/Nowium_Exchange_rates_BNR_2026.xlsm\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3940\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/12\/BNR_2026_EN.png\" alt=\"BNR Exchange rates 2026\" width=\"389\" height=\"123\" title=\"\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/12\/BNR_2026_EN.png 389w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/12\/BNR_2026_EN-300x95.png 300w\" sizes=\"auto, (max-width: 389px) 100vw, 389px\" \/><\/a><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"10\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Social Indicators 2026<\/span><\/h2>\n<div class=\"wptb-container-legacy\" data-table-id=\"3933\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-3933\" style=\"border-spacing: 3px 3px; border-collapse:  !important; min-width: 100%; border: 1px solid rgb(209, 209, 209); \" data-border-spacing-columns=\"3\" data-border-spacing-rows=\"3\" data-reconstraction=\"1\" data-wptb-responsive-directives=\"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\" data-wptb-cells-width-auto-count=\"3\" data-wptb-horizontal-scroll-status=\"false\" data-wptb-extra-styles=\"LyogRW50ZXIgeW91ciBjdXN0b20gQ1NTIHJ1bGVzIGhlcmUgKi8=\" data-wptb-pro-pagination-top-row-header=\"false\" data-wptb-rows-per-page=\"10\" data-wptb-pro-search-top-row-header=\"false\" data-wptb-searchbar-position=\"left\" role=\"table\" data-table-columns=\"3\" data-wptb-table-alignment=\"center\" data-wptb-table-tds-sum-max-width=\"394\" ><tbody data-global-font-color=\"#000000\" data-global-link-color=\"#000000\" data-global-font-size=\"15\" ><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>2026 Contributions - for dependent activities<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employer and beneficiary (for activities considered dependent)<\/strong><br><strong>(% share)<\/strong><br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employee and dependent worker<br>(% share)<br><\/strong><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Social security contribution (pension)<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>- Nothing due for normal working conditions<br>- 4% for special work conditions<br>- 8% for special work conditions<br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>25%<\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Contribution to health insurance fund (calculated on gross income)<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>Not due<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Income Tax<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"color: rgb(74, 85, 104); font-size: 15px; \"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"4\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-609\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Work insurance contribution<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"4\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-610\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>2,25%<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"4\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-611\" style=\"color: rgb(74, 85, 104); font-size: 15px; \"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"5\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-612\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Disability Fund (for employers with more than 50 employees)<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"5\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-613\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>4 x minimum wage for every 100 employees<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"5\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-614\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"6\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-615\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>The amount of a taxable meal ticket in the sense of income tax<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"6\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-616\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>max. RON 45<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"6\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-617\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"7\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-618\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Minimum wage (gross)<\/strong><br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"7\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-619\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>-&gt; RON 4.050&nbsp;<\/strong><p>-&gt; <strong>RON&nbsp;4.582 for employees from construction sector<\/strong>&nbsp;<\/p><p>-&gt; <strong>RON 4.050&nbsp;<\/strong>for agriculture and food industry sectors <strong><\/strong><\/p><p><\/p><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"7\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-620\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"8\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-621\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Per Diem (in the country)<\/strong><br><strong>For employees of public institutions<\/strong><br><strong>For private sector employees (* 2.5)<\/strong><br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"8\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-622\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><br><p><br><\/p><p>23 lei<\/p><p><br><\/p><p>57.5 lei<\/p><p><br><\/p><p><\/p><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"8\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-623\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"3\" rowspan=\"1\" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"9\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-624\" style=\"color: rgb(74, 85, 104); font-size: 16px; \"><div style=\"position: relative;\"><p><br><p><strong>The tax facilities granted to employees working in the IT sector, construction, agriculture and the food industry have been eliminated starting with the income related to January 2025.<\/strong><\/p><p><br><\/p><p><br><\/p><p><\/p><\/p>\n<\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-625\" style=\"color: rgb(74, 85, 104); font-size: 15px; \"><div ><p><\/p>\n<\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-626\" style=\"\"><div ><p><\/p>\n<\/div><\/div><\/td><\/tr><\/tbody><\/table>\n<\/div>\n\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3562\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2.png\" alt=\"Nowium Newsletter Back Cover \" width=\"1157\" height=\"1102\" title=\"\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2.png 2000w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-300x286.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-1024x975.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-768x732.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-1536x1463.png 1536w\" sizes=\"auto, (max-width: 1157px) 100vw, 1157px\" \/><\/p>\n","protected":false},"featured_media":4203,"template":"","acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin\/4201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin"}],"about":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/types\/bulletin"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media\/4203"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=4201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}