{"id":4401,"date":"2026-09-30T21:57:34","date_gmt":"2026-09-30T19:57:34","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&#038;p=4401"},"modified":"2026-10-01T13:46:50","modified_gmt":"2026-10-01T11:46:50","slug":"newsletter-no-9-september-2026","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-no-9-september-2026\/","title":{"rendered":"Newsletter no. 9 \u2013 September 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>New VAT undue refund risk situations and amendment of the procedure for settling VAT returns with refund option (<a href=\"#1\">Order 1123\/2026)<\/a><\/strong><\/li>\n<li><strong>Procedure for the ex officio determination of VAT for taxable entities failing to submit the VAT return (300) (<a href=\"#2\">Order 1022\/2026)<\/a><\/strong><\/li>\n<li><strong>New procedure for issuing the individual advance fiscal ruling (<a href=\"#3\">Order 1128\/2026)<\/a><\/strong><\/li>\n<li><strong>Optional RO e-Factura Register \u2013 deregistration and update of form (081) (<a href=\"#4\">Order 1021\/2026)<\/a><\/strong><\/li>\n<li><strong>Fiscal mediation by videoconference (<a href=\"#5\">Order 992\/2026)<\/a><\/strong><\/li>\n<li><strong>Hearing by videoconference within the documentary verification (<a href=\"#6\">Order 1019\/2026)<\/a><\/strong><\/li>\n<li><strong>Value of cultural vouchers for the second half of 2026 (<a href=\"#7\">Order 1187\/3117\/2026)<\/a><\/strong><\/li>\n<li><strong>Introduction of position 117 \u201cContribution on exceptional income\u201d in form 100 (<a href=\"#8\">Order 1075\/2026)<\/a><\/strong><\/li>\n<li><strong>Update of the templates of VAT registration certificates and fiscal registration certificates (<a href=\"#9\">Order 1074\/2026)<\/a><\/strong><\/li>\n<li><strong>Amendment of the Classification of Occupations in Romania \u2013 COR (<a href=\"#10\">Order 611\/1003\/2026)<\/a><\/strong><\/li>\n<li><a href=\"#11\"><strong>Month-end foreign exchange rates for September 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: #474e84;\">Order 1123\/2026 to amend and complement ANAF President\u2019s Order 352\/2022 to approve the Procedure for settling VAT returns with negative VAT amounts with refund option \u2013 new VAT undue refund risk situations (Official Gazette 823\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order amends the Procedure for settling VAT returns with negative VAT amounts with refund option (DNOR), approved by Order 352\/2022, by introducing in Annex 6 to the procedure the new situations in which taxable entities present a risk of undue VAT refund, in addition to those provided in Art. 169 para. (4) letters a)-c) of the Fiscal Procedure Code. The returns of those in these situations are settled after an advance fiscal inspection is carried out.<\/p>\n<p>The Order also introduces the decision on the annulment of the VAT refund decision, rules for entities whose VAT registration has been cancelled or which have been deregistered, as well as other procedural adjustments. The Order applies starting with the returns related to August 2026, respectively Q3 2026.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>We recall that, according to Art. 169 para. (4) letters a)-c) of the Fiscal Procedure Code, taxable entities present a risk of undue VAT refund if: (a) the fiscal authorities receive official documents from other institutions with an impact on the granting of an undue refund; (b) fiscal audit actions have identified facts that may constitute the elements of offences with fiscal implications; (c) the subsequent fiscal inspection established differences higher than 10% of the refunded amount, but not less than RON 50,000 for each return. Through Art. XIII of GEO 38\/2026 (see May 2026 Newsletter), the possibility for other risk situations to be established by order of the ANAF President was introduced. The criterion regarding discrepancies between forms D390 and D394 was eliminated by the same act.<\/p>\n<p><strong>1. New risk situations (Annex 6 to the procedure)<\/strong><\/p>\n<p>The taxable entity presents a risk of undue VAT refund in any of the following situations:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>Associated persons:<\/strong> it has shareholders, associates or directors registered in the special database on the risk of undue VAT refund, or who hold these positions at other taxable entities registered in this database; the company, its associates, shareholders or directors have information recorded in the fiscal record regarding the engagement of joint liability or of patrimonial liability; the persons with representation or management powers or the participants in the share capital have recorded in the fiscal record facts sanctioned as offences;<\/li>\n<li><strong>Situation of the taxable entity:<\/strong> it is in insolvency prevention procedures or in insolvability; it was established less than 6 months before the submission of the return subject to settlement;<\/li>\n<li><strong>Elements related to the return:<\/strong> adjustments of deductible or collected VAT with a significant impact on the amount requested for refund; significant increase of the amount requested compared to previous requests; high frequency of corrections of material errors in the period from which the requested amount originates; failure to submit, at the date of submission of the return, forms D394, D390 and D406 with expired deadline;<\/li>\n<li><strong>Correlation with RO e-Factura and RO e-Case de marcat:<\/strong> VAT in the issued invoices and reported fiscal receipts is significantly higher than the VAT collected for domestic transactions in the return; deductible VAT for domestic acquisitions is significantly higher than VAT in the invoices reported in RO e-Factura by suppliers (in both cases, taking into account the VAT cash accounting scheme);<\/li>\n<li><strong>Situation of suppliers:<\/strong> at least one of the suppliers from which a significant proportion of the deductible VAT originates:<\/li>\n<\/ul>\n<ul>\n<li>is registered in the special database on the risk of undue refund or in the one regarding entities in voluntary liquidation or insolvency;<\/li>\n<li>has facts sanctioned as offences recorded in the fiscal record;<\/li>\n<li>has not submitted D300, D394, D390 or D406 due in the period from which the amount requested for refund originates;<\/li>\n<li>shows significant discrepancies between VAT in the invoices and fiscal receipts reported (RO e-Factura, RO e-Case de marcat) and the VAT collected in its own return;<\/li>\n<li>is in insolvability, insolvency\/reorganization, bankruptcy or in insolvency prevention procedures;<\/li>\n<li>has outstanding fiscal liabilities representing VAT;<\/li>\n<li>is registered in the register of inactive\/reactivated taxpayers or in the register of entities whose VAT registration under Art. 316 was cancelled;<\/li>\n<li>was registered\/re-registered for VAT purposes in the last 6 months and uses a fiscal period other than the calendar month;<\/li>\n<li>is an related party of the taxable entity requesting the VAT refund or was established less than 6 months before the submission of the DNOR analysed.<\/li>\n<\/ul>\n<p><strong>2. Analysis and settlement of returns<\/strong><\/p>\n<ul>\n<li><strong>Analysis of risk situations:<\/strong> for returns submitted by large and medium taxpayers (pt. 50), respectively by other taxpayers (pt. 60), the specialised department analyses whether the taxable entity is in one of the situations in Annex 6;<\/li>\n<li><strong>Risk identified:<\/strong> a reasoned report is prepared proposing the registration in the special database, approved by the head of the administration structure, and the return is settled after the advance fiscal inspection is carried out;<\/li>\n<li><strong>No risk identified:<\/strong> the return is settled by a VAT refund decision, issued without advance fiscal inspection, subject to subsequent verification;<\/li>\n<li><strong>Maintenance or removal from the database:<\/strong> for entities registered on the basis of Annex 6, upon the settlement of a new return it is analysed whether they still present a risk; the report proposing maintenance or removal is submitted for approval to the committee provided for in pt. 15 para. (14). If the person no longer presents a risk and is removed, the return is settled by a refund decision;<\/li>\n<li><strong>Returns pending settlement:<\/strong> upon the registration of the entity in the database, the procedure is interrupted, and the returns pending settlement are settled with advance fiscal inspection;<\/li>\n<li><strong>Annual removal:<\/strong> by 31 January, entities deregistered from the fiscal records during the previous year are removed from the database.<\/li>\n<\/ul>\n<p><strong>3. Decision on the annulment of the VAT Refund Decision (Annex 5 to the procedure)<\/strong><\/p>\n<ul>\n<li><strong>When it is issued:<\/strong> if the refund decision was issued subject to subsequent verification, and it is subsequently found that the conditions requiring settlement with advance fiscal inspection are met, the refund decision is annulled under Art. 94 para. (2) of the Fiscal Procedure Code, and the return is settled after the advance fiscal inspection;<\/li>\n<li><strong>Return \u201cpending settlement\u201d:<\/strong> the measure targets returns in this situation, namely in the period between the date of submission and the date of the first settlement operation (compensation or refund), regardless of the amount settled; if, following the advance inspection, the entire amount is rejected, the period extends until the communication of the decision rejecting the amount requested;<\/li>\n<li><strong>Appeal:<\/strong> the decision may be appealed within 45 days from communication.<\/li>\n<\/ul>\n<p><strong>4. Entities with cancelled VAT registration or deregistered persons<\/strong><\/p>\n<ul>\n<li><strong>Ex officio cancellation under Art. 316 para. (11) letters a), c)-e) and h) of the Fiscal Code:<\/strong> the settlement procedure ends with a decision (Annex 4 to the procedure); the negative amounts may be carried over, upon taxpayer\u2019s request, into the first VAT return submitted after re-registration (Art. 316 para. (12)). If the refund decision had already been issued, the annulment decision is issued, which is communicated only if the refund decision had previously been communicated;<\/li>\n<li><strong>Cancellation under Art. 316 para. (11) letters f), g) and i) of the Fiscal Code:<\/strong> returns submitted under Art. 316 para. (13) are not subject to the procedure, and the negative amounts are refunded under the general procedure (Order of the Minister of Public Finance 1899\/2004), only following a fiscal inspection;<\/li>\n<li><strong>Entities whose place of economic activity is outside Romania:<\/strong> the amounts in the return pending settlement at the date of cancellation may be refunded under the general procedure, if the entity declares that it has ceased economic activities in Romania;<\/li>\n<li><strong>Entities deregistered from the fiscal records:<\/strong> the negative amounts in the returns left unsettled are transferred to a separate record (Annex 7 to the procedure) until the person\/entity taking over the potential refund right is determined; if there are no successors, the closure of the procedure is proposed by a report.<\/li>\n<\/ul>\n<p><strong>5. Other procedural amendments<\/strong><\/p>\n<ul>\n<li><strong>\u201cFirst return with negative VAT amounts with refund option\u201d:<\/strong> is redefined as the first refund request submitted after initial VAT registration, after re-registration under Art. 316 para. (12) of the Fiscal Code or after waiving the refund option (if the return was the first one submitted after registration\/re-registration). If, at the date of submission of a new return, the refund decision for the first return has not been communicated, the new return is settled with advance fiscal inspection;<\/li>\n<li><strong>Returns submitted after the legal deadline:<\/strong> are subject to the ex officio procedure for correcting material errors, and the taxable person is notified in writing of the obligation to carry the negative amount balance over into the return of the following fiscal period;<\/li>\n<li><strong>Entities not established in Romania:<\/strong> for returns submitted through a fiscal representative, the conditions of Art. 169 of the Fiscal Procedure Code are verified both for the non-established taxable entity and for the fiscal representative;<\/li>\n<li><strong>Fiscal inspection and waiver of the option:<\/strong> the suspension of the fiscal inspection (Art. 127 of the Fiscal Procedure Code) extends the settlement deadline by the period of suspension; in the case of waiver of the refund option, the annulment of the procedural acts prepared until the date of waiver is proposed;<\/li>\n<li><strong>Communication and documents:<\/strong> for entities enrolled in SPV, the decision is communicated through this service; the record of returns, the form on the reconstitution of the negative VAT amount (together with the completion instructions) and the daily statement sent to the fiscal inspection are updated.<\/li>\n<\/ul>\n<p><strong>6. Applicability<\/strong><\/p>\n<ul>\n<li>The Order entered into force on 28 September 2026;<\/li>\n<li>it applies starting with the returns with negative VAT amounts with refund option related to August 2026, respectively Q3 2026, as well as to the returns pending settlement at the date of entry into force, except for those already sent to the fiscal inspection department for settlement with advance fiscal inspection<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"2\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 1022\/2026 to approve the Procedure for the ex officio determination of VAT due by taxable entities that have not submitted the VAT return (300), as well as the template and content of certain forms \u2013 ex officio assessment in case of failure to submit the VAT return (Official Gazette 745\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>A new procedure has been approved for the ex officio determination of VAT for taxable entities registered for VAT purposes failing to submit the return (300), together with the related forms: the notification on failure to submit the return, the invitation for the second hearing deadline, the ex officio assessment decision and the decision annulling it.<\/p>\n<p>The procedure applies starting with the obligation to submit the return related to July 2024. VAT is determined on the basis of information from the pre-filled RO e-TVA return, RO e-Factura and RO e-Case de marcat, taking into account only 50% of deductible VAT. The assessment decision is annulled if the return is submitted within 60 days from its communication.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Applicability in time:<\/strong> the procedure applies starting with the obligation to submit the VAT return related to July 2024; for earlier fiscal periods, the ex officio determination is made in accordance with pt. 3 of Chapter II of the Procedure approved by ANAF Order 962\/2016;<\/li>\n<li><strong>Identification:<\/strong> ANAF identifies, using the application made available by the National Centre for Financial Information, entities registered for VAT purposes that were required to declare in the fiscal vector and have not submitted the return for the fiscal period (month, quarter, half-year or year). The list is prepared monthly, within at most 2 working days from the expiry of the legal deadline for submission;<\/li>\n<li><strong>Notification and right to be heard:<\/strong> the taxpayer receives a notification regarding the failure to submit the return, informing it that it may appear at the fiscal unit\u2019s premises for a hearing within 5 days from receipt, and that, if it does not submit the return within 15 days from receipt, the fiscal authority may determine the payment obligation ex officio. If it does not appear and does not explicitly refuse (by waiving in writing the right to be heard), it receives an invitation for a second hearing deadline, also of 5 days;<\/li>\n<li><strong>Exit from the procedure:<\/strong> the procedure is interrupted for entities which submit the return, justify by documents the absence of the submission obligation or fall under the exceptions below;<\/li>\n<li><strong>Determination of VAT:<\/strong> based on the pre-filled RO e-TVA Return for the period, the data from RO e-Factura and RO e-Case de marcat and other information in the fiscal records. VAT determined ex officio represents the difference between collected VAT and deductible VAT reduced by 50%;<\/li>\n<li><strong>Issuance threshold:<\/strong> if the difference is negative or lower than RON 20, no assessment decision is issued (Art. 96 para. (2) of the Fiscal Procedure Code); if it is at least RON 20, the ex officio assessment decision is issued for each fiscal period for which the return has not been submitted;<\/li>\n<li><strong>Ex officio assessment decision:<\/strong> represents a receivable title and payment notice and produces effects from the date of communication. The payment deadline depends on the date of communication: if it falls within the 1<sup>st<\/sup> &#8211; 15<sup>th<\/sup> of the month, payment is made by the 5<sup>th<\/sup> of the following month; if it falls within the 16<sup>th<\/sup> &#8211; 31<sup>st<\/sup>, by the 20<sup>th<\/sup> of the following month. Additional fiscal liabilities are calculated for late payment. The decision may be appealed within 45 days from communication, under penalty of forfeiture. The amount of VAT is determined subject to subsequent verification;<\/li>\n<li><strong>Annulment of the decision:<\/strong> if the return is submitted within 60 days from the communication of the decision, the decision is annulled on the date of submission (Art. 107 para. (5) of the Fiscal Procedure Code), by an annulment decision. After the expiry of the 60-day period, the return is no longer processed, and the amounts determined by the decision are maintained;<\/li>\n<li><strong>Exceptions:<\/strong> the procedure does not apply to periods that were subject to a fiscal inspection or for which the fiscal inspection has started, to periods subject to documentary verification, nor to entities declared fiscally inactive, as long as they are in this situation under Art. 107 para. (4) of the Fiscal Procedure Code. The ex officio determination is carried out within the limitation period for each untreated fiscal period;<\/li>\n<li><strong>Communication:<\/strong> the acts are communicated in accordance with Art. 47 of the Fiscal Procedure Code, and for entities enrolled in SPV, through this service.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"3\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 1128\/2026 to approve the Procedure for issuing the individual advance fiscal ruling, as well as the content of the request for issuing the individual advance fiscal ruling \u2013 new, simplified procedure (Official Gazette 757\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Ministry of Finance approves a new procedure for issuing the individual advance fiscal ruling, which replaces the procedure in Order 1178\/2023 (repealed) and significantly simplifies the conditions for applying and the documentation required.<\/p>\n<p>The obligation to submit the request at least 90 days before carrying out the transactions is eliminated, the methods of submitting the request are diversified and its content and the grounds for rejection are simplified. The new procedure applies to requests submitted after its entry into force (after 7 September 2026).<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Scope:<\/strong> the procedure regulates the fiscal treatment applicable to a future fiscal factual situation, in relation to the taxes, duties and mandatory social contributions regulated by the fiscal legislation;<\/li>\n<li><strong>Time of submission:<\/strong> the request may be submitted before or during the implementation of the proposed transactions, provided that the situation presented has not produced fiscal effects at the date of submission;<\/li>\n<li><strong>Submission:<\/strong> the request, the documentation and subsequent communications may be submitted, in hard copy or by e-mail, to the registry of the Ministry of Finance, by post or through SPV (the former procedure provided exclusively for electronic submission). The documentation is submitted in Romanian and includes an inventory list; documents in another language are accompanied by authorised translations;<\/li>\n<li><strong>Content of the request:<\/strong> identification of the applicant and of the representative (with the documents certifying the capacity), the object of the request and the fiscal obligation concerned, presentation of the taxpayer and of its activity, description of the future fiscal factual situation, the proposed fiscal treatment, supported by arguments, the legal basis considered applicable and the signature of the representative. In the merits analysis, the fiscal authority may request additional information, clarifications and documents;<\/li>\n<li><strong>Preliminary discussion:<\/strong> may be requested through the same methods; the Ministry of Finance communicates in writing the conditions for its organisation within 5 working days from receipt of the request. The discussion is not enforceable against any party, does not constitute a commitment regarding the approval or rejection of the request and does not amount to the initiation of the procedure; the fiscal authority provides non-binding guidance on the existence of the future fiscal situation and the admissibility of the request;<\/li>\n<li><strong>Stages and deadlines:<\/strong> the preliminary analysis is carried out within 15 days from registration of the request, and the result is notified (by post or SPV) within 30 days from submission; the analysis on the merits follows, within the legal deadline provided by Art. 52 para. (12) of the Fiscal Procedure Code, which is suspended for the period of obtaining the clarifications requested. The draft ruling is communicated to the applicant, who may express its point of view in writing within the legal deadline or may waive this right; the ruling is approved by order of the Minister of Finance;<\/li>\n<li><strong>Withdrawal of the request:<\/strong> the applicant may withdraw the request by written application, until the deadline set for communicating the point of view on the draft ruling;<\/li>\n<li><strong>Rejection of the request:<\/strong> is made by order of the Minister of Finance, in particular if: the transactions have no economic purpose; the object of the request concerns normative acts other than the Fiscal Code or falls outside the scope of the procedure; the applicant does not submit the requested complements on time or repeatedly provides contradictory or incomplete information; a procedure for the administration of fiscal receivables, administrative or judicial, is ongoing in relation to the transactions and persons concerned; the fiscal effects occurred before the submission of the request; the request otherwise does not meet the conditions of Art. 52 of the Fiscal Procedure Code;<\/li>\n<li><strong>Obligations of the taxpayer after the ruling is issued:<\/strong> written notification of the fiscal authority, within 15 days from the occurrence of the event, of any change in the data and circumstances on which the ruling was based and of the conduct of a procedure for the administration of fiscal receivables, administrative or judicial, in relation to the transactions and persons concerned. Additional information provided after the ruling is issued is not taken into account;<\/li>\n<li><strong>Fee:<\/strong> is paid for each main fiscal obligation (Art. 52 para. (16) of the Fiscal Procedure Code), in RON, within 15 days from submission of the request; the refund of the fee is made by the competent central fiscal authority, upon request;<\/li>\n<li><strong>Effects of the ruling:<\/strong> produces effects only for the requesting taxpayer, is not applicable to and not enforceable by the fiscal authority against other taxpayers, even in similar circumstances, and may be published in anonymised form only with its written consent;<\/li>\n<li><strong>Applicability:<\/strong> the provisions of the order apply to requests submitted after its entry into force, and requests submitted earlier are settled in accordance with the provisions in force at the date of submission.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"4\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 1021\/2026 to amend and complement ANAF President\u2019s Order 3788\/2024 to approve the Procedure for organising and registering in the Optional RO e-Factura Register, as well as the template, content and completion instructions of form (081) \u2013 deregistration from the Optional RO e-Factura Register (Official Gazette 743\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The procedure regarding the Optional RO e-Factura Register has been updated, including form (081), which becomes \u201cApplication for registration in\/deregistration from the Optional RO e-Factura Register\u201d and includes a separate section for requesting deregistration from the register.<\/p>\n<p>The categories of entities that are not required to use RO e-Factura, but may opt to use the system, are updated. At the same time, certain non-profit entities, not registered for VAT purposes, are moved from the Optional Register to the Mandatory RO e-Factura Register.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Deregistration from the register:<\/strong> suppliers\/service providers registered in the Optional RO e-Factura Register may request deregistration by completing and submitting form (081), with section V ticked. Deregistration takes effect from the 1<sup>st<\/sup> day of the month following the submission of the form. Section IV of the form remains intended for withdrawing the registration request, until the date of registration in the register;<\/li>\n<li><strong>Entities that are not required, but may opt to use RO e-Factura:<\/strong><\/li>\n<li>persons provided for in Art. 294 para. (1) letters j)-n) of the Fiscal Code, for the supplies\/services carried out by them;<\/li>\n<li>cultural institutes\/centres of other states operating in Romania under intergovernmental agreements, for the supplies\/services carried out;<\/li>\n<li>individual farmers applying the special scheme for farmers (Art. 315^1 of the Fiscal Code);<\/li>\n<li>suppliers\/service providers fiscally identified by CNP;<\/li>\n<li>economic operators not established in Romania (Art. 266 para. (2) of the Fiscal Code), in B2B or B2G relationships;<\/li>\n<li><strong>Economic operators not established in Romania:<\/strong> following the submission of form (081), the fiscal authority assigns a registration number, which does not represent a fiscal identification code in Romania and may be used only for the RO e-Factura system. If the operator acquires the capacity of subject of a fiscal legal relationship (rights and obligations in relation to fiscal receivables), it must request fiscal registration;<\/li>\n<li><strong>Transfer to the Mandatory RO e-Factura Register:<\/strong> at the date of entry into force of the order, associations and foundations established under GO 26\/2000, other non-profit associations, political parties and religious denominations that are not registered for VAT purposes and are registered in the Optional RO e-Factura Register are deregistered from it and registered in the Mandatory RO e-Factura Register, with the help of the IT system;<\/li>\n<li><strong>Form (081):<\/strong> is completed using the assistance software made available by the National Centre for Financial Information and is submitted by electronic means of remote transmission; in the first box, the category of entity to which the applicant belongs is ticked.<\/li>\n<\/ul>\n<p>We recall that, according to Law 88\/2026 (see May 2026 Newsletter), deregistration from the RO e-Factura registers also takes effect from the 1<sup>st<\/sup> day of the month following the month in which it was requested.<\/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: #474e84;\">Order 992\/2026 to amend and complement ANAF President\u2019s Order 1757\/2019 to approve the Mediation Procedure, as well as the documents submitted by debtors in support of their economic and financial situation \u2013 fiscal mediation by videoconference (Official Gazette 734\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The fiscal mediation procedure has been amended and complemented, mainly to allow it to be carried out also by remote video communication means, through the videoconference platform of the Ministry of Finance &#8211; ANAF. Taxpayers who have initiated the mediation procedure may participate online in the meeting with the fiscal authority, without the need for physical presence at the ANAF premises, if they opt for this method.<\/p>\n<p>The amendments target the digitalisation and adaptation of the fiscal mediation procedure, without changing the legal conditions regarding fiscal obligations or payment facilities.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Option for videoconference:<\/strong> is exercised within 2 working days from receipt of the notice on the organisation of mediation, through the dedicated section in SPV, by completing the information on the participating persons and, where applicable, submitting the original power of attorney, electronically signed by the legal representative. Subsequently, the taxpayer receives through SPV the information on the rules and conditions for holding the meeting and the access link. The participation conditions are those established by ANAF Order 705\/2026 on holding meetings between the central fiscal authority and taxpayers by remote video communication means;<\/li>\n<li><strong>Notification of the intention to mediate:<\/strong> is submitted through SPV by persons who are legally required to use this method of communication with ANAF; in other situations, it is submitted at the premises of the fiscal authority or sent by post;<\/li>\n<li><strong>Object of mediation:<\/strong> clarification of the obligations recorded in the enforcement notice, where there are ambiguities or objections, and\/or analysis, together with the fiscal authority, of the economic and financial situation in order to identify solutions for settling the obligations, including accessing payment facilities, if the legal conditions are met;<\/li>\n<li><strong>Rescheduling of the meeting:<\/strong> if the debtor cannot attend for well-founded reasons, the meeting may be rescheduled, observing the 10-day period from receipt of the notification of the intention to mediate;<\/li>\n<li><strong>Non-attendance:<\/strong> in the event of non-attendance at the meeting, enforced collection measures continue immediately, after the preparation of the report recording this fact;<\/li>\n<li><strong>Result of mediation:<\/strong> is recorded in a report prepared in two copies; in the case of mediation by videoconference, the enforcement body attaches the minutes of the meeting to the report;<\/li>\n<li><strong>Forms:<\/strong> the Notice on the organisation of mediation (Annex 3 to Order 1,757\/2019) is replaced; three new forms are introduced: Notice on the organisation of mediation at the premises of the fiscal authority, Notice on the rescheduling of the organisation of mediation and Notice on the rescheduling of the organisation of mediation at the premises of the fiscal authority<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"6\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 1019\/2026 to amend Annex 2 to ANAF President\u2019s Order 3666\/2020 on the approval of the template and content of the forms and documents used in the documentary verification activity \u2013 hearing by videoconference (Official Gazette 732\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The form \u201cInvitation for hearing\u201d, used within the documentary verification, has been amended. The form expressly provides that the hearing of the taxpayer may take place either at the premises of the fiscal authority or remotely, by videoconference, through the MF-ANAF platform, and clarifies the taxpayer\u2019s possibility to submit its point of view in writing.<\/p>\n<p>The amendment is procedural in nature and does not introduce new fiscal obligations for taxpayers.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Context of the invitation:<\/strong> is sent to the taxpayer together with the draft Assessment Decision on main fiscal obligations or the Measures Order, in order to finalise the documentary verification and to exercise the right to be heard (Art. 9 of the Fiscal Procedure Code);<\/li>\n<li><strong>Method of hearing:<\/strong> upon taxpayer\u2019s choice, by attending the premises of the fiscal authority or through electronic remote communication systems with audio-video connection, carried out through the MF-ANAF videoconference platform. The specific rules and conditions are available on the ANAF portal, in the Online Services section;<\/li>\n<li><strong>Point of view in writing:<\/strong> may be submitted within 5 working days from the date of the hearing (Art. 149 para. (5) of the Fiscal Procedure Code), a deadline that may be extended by at most 5 working days, only for justified reasons, with the agreement of the head of the fiscal audit body. Submission may be made through SPV, e-mail, post (registered letter with acknowledgement of receipt) or by filing at the registry of the fiscal authority;<\/li>\n<li><strong>Hearing deadlines:<\/strong> two deadlines are set; a taxpayer wishing to waive the hearing must notify this before the scheduled dates. If it does not attend either of the two deadlines and does not notify the waiver, the hearing is deemed completed.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"7\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 1187\/3117\/2026 on establishing the value of the indexed amount granted in the form of cultural vouchers for the second half of 2026 \u2013 increase to RON 260\/month (Official Gazette 778\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>For the second half of 2026, the value of the amount granted monthly, respectively occasionally, in the form of cultural vouchers is at most RON 260\/month, respectively at most RON 510\/event, compared to the values previously set at RON 250 monthly, respectively RON 490\/event.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Values established:<\/strong> at most RON 260\/month and at most RON 510\/event, according to Art. 33 of the Methodological Norms for the application of Law 165\/2018 on granting value vouchers (GD 1,045\/2018);<\/li>\n<li><strong>Period of application:<\/strong> the nominal values also apply for the first 2 months of the first half of 2027, respectively February 2027 and March 2027.<\/li>\n<\/ul>\n<p>We recall that, for the first half of 2026, the values were at most RON 250\/month, respectively RON 490\/event, and cultural vouchers granted within these limits represent non-taxable income for the employee, under the conditions provided by the Fiscal Code.<\/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: #474e84;\">Order 1075\/2026 to amend and complement ANAF President\u2019s Order 587\/2016 to approve the template and content of the forms used for the declaration of taxes and duties assessed by self-assessment or withholding at source \u2013 position 117 \u201cContribution on exceptional income\u201d in form 100 (Official Gazette 772\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>ANAF updates the List of payment obligations to the state budget and the completion instructions of form 100 \u201cDeclaration regarding payment obligations to the state budget\u201d, in order to introduce the obligation to declare the contribution on exceptional income, established by Law 162\/2026.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>New position in the nomenclature:<\/strong> after position 116, position 117 \u201cContribution on exceptional income\u201d is introduced, having as legal basis Law 162\/2026 on declaring the crisis situation on the crude oil and\/or petroleum products market, the temporary reduction of the level of excise duty on diesel, the establishment of the solidarity contribution, as well as on establishing certain measures for the protection of the economy and population and for the functioning of the energy market;<\/li>\n<li><strong>Who declares:<\/strong> the obligation at position 117 is declared by the economic operators provided for in Art. 9 para. (1) of Law 162\/2026;<\/li>\n<li><strong>Completion instructions of form 100:<\/strong> at the deadline for submitting the declaration (pt. 1.1), letter u) \u2013 contribution on exceptional income is added; the table in pt. II \u201cTaxes, duties and other obligations that are not paid into the sole account\u201d is also completed for position 117 (positions 102-117), and sub-point 3.2.21 is introduced for its declaration.<\/li>\n<\/ul>\n<p>We recall that, through Order 602\/2026 (see May 2026 Newsletter), position 116 \u201cSolidarity Contribution\u201d was introduced in the nomenclature.<\/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: #474e84;\">Order 1074\/2026 amending ANAF President\u2019s Order 1699\/2021 to approve the forms for the fiscal registration of taxpayers and the types of fiscal obligations forming the fiscal vector \u2013 VAT registration certificates and fiscal registration certificates (Official Gazette 772\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>ANAF updates the templates of VAT registration certificates and of fiscal registration certificates and simplifies the requirements regarding the printing, preparation and circulation of certificates issued on paper. The amendments are not substantive, but predominantly technical and formal.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>Updated templates:<\/strong> Annexes 11 and 12 to Order 1699\/2021 are replaced with the new templates;<\/li>\n<li><strong>Certificate issued on paper:<\/strong> two certificates are printed on one A4 sheet; it is prepared by the competent fiscal authority in two copies and signed by the head of the issuing fiscal authority; one copy goes to the taxpayer, and the second to the competent fiscal authority;<\/li>\n<li><strong>Certificate issued in electronic form:<\/strong> is completed and edited using IT equipment, is signed with the extended electronic signature of the Ministry of Finance, based on a qualified certificate, and circulates in electronic format, being communicated by electronic means of remote transmission, through SPV;<\/li>\n<li><strong>Transitional regime:<\/strong> the special-regime forms \u201cVAT registration certificate\u201d and \u201cFiscal registration certificate\u201d in stock or already ordered from the National Company \u201cImprimeria Na\u021bional\u0103\u201d are used by the fiscal authorities until finished.<\/li>\n<\/ul>\n<p>We recall that, through Order 411\/2026 (see April 2026 Newsletter), the possibility of issuing fiscal registration certificates in electronic format was introduced, for taxpayers enrolled in SPV<\/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: #474e84;\">Order 611\/1003\/2026 amending and complementing the Classification of Occupations in Romania \u2013 occupation level (six characters), approved by Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics 1832\/856\/2011 \u2013 new occupations and renaming (Official Gazette 785\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Classification of Occupations in Romania (COR) \u2013 occupation level (six characters) is complemented with two new occupations practised in the national economy and the name of an existing occupation is amended, while keeping the code.<\/p>\n<h3><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<ul>\n<li><strong>New occupations introduced in COR:<\/strong><\/li>\n<li>integrated community services expert \u2013 COR code 341208;<\/li>\n<li>tender\/auctions manager \u2013 COR code 122111;<\/li>\n<\/ul>\n<p><strong>Renaming:<\/strong> the occupation \u201cmimic-gestural language interpreter\u201d becomes \u201cRomanian sign language interpreter\u201d and keeps the same code 264316, in base group 2643 \u201cTranslators, interpreters and other linguists&#8221;.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"11\" style=\"text-align: justify;\"><span style=\"color: #474e84;\"><strong>Month-end foreign exchange rates for September 2026<\/strong><\/span><\/h2>\n<p>The foreign exchange rates communicated by the NBR, used at the September 2026 month-end closing for the valuation of monetary asset and liability items denominated in foreign currency (cash on hand, receivables, payables), as well as for the valuation of receivables and payables denominated in RON whose settlement depends on the exchange rate of a foreign currency, are:<\/p>\n<table style=\"width: 100%; max-width: 602px; margin: 0 auto; border-collapse: collapse; text-align: center;\">\n<thead>\n<tr>\n<td style=\"width: 25%; padding: 8px; border: 1px solid #ddd;\"><strong>1 EUR<\/strong><\/td>\n<td style=\"width: 25%; padding: 8px; border: 1px solid #ddd;\"><strong>1 USD<\/strong><\/td>\n<td style=\"width: 25%; padding: 8px; border: 1px solid #ddd;\"><strong>1 CHF<\/strong><\/td>\n<td style=\"width: 25%; padding: 8px; border: 1px solid #ddd;\"><strong>1 GBP<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\"><strong>5,2785 RON<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\"><strong>4,6474 RON<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\"><strong>5,5754 RON<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\"><strong>6,1712 RON<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><em>Please note that in the \u201cResources\u201d section of our website you can find an Excel utility through which exchange rates are automatically retrieved from the NBR website and allocated to each validity date, in accordance with the accounting rules. The month-end closing rate is the foreign exchange rate communicated in the last foreign exchange session of the respective month.<\/em><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"MYYogQYtUS\"><p><a href=\"https:\/\/nowium.com\/en\/resources\/\">Resources<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201eResources\u201d \u2013 Nowium\" src=\"https:\/\/nowium.com\/en\/resources\/embed\/#?secret=tYFEj92mnx#?secret=MYYogQYtUS\" data-secret=\"MYYogQYtUS\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"12\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Social Indicators 2026<\/span><\/h2>\n<div class=\"wptb-container-legacy\" data-table-id=\"4356\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-4356\" style=\"border-spacing: 3px 3px; border-collapse: 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-table-directives=\"eyJpbm5lckJvcmRlcnMiOnsiYWN0aXZlIjoiYWxsIiwiYm9yZGVyV2lkdGgiOjEsImJvcmRlclJhZGl1c2VzIjp7ImFsbCI6MCwicm93IjowLCJjb2x1bW4iOjB9fX0=\" data-wptb-responsive-directives=\"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\" data-wptb-cells-width-auto-count=\"3\" data-wptb-horizontal-scroll-status=\"1\" 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-td-width-auto=\"120\" data-wptb-table-tds-sum-max-width=\"426\" ><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 \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>2026 Contributions - for dependent activities<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employer and beneficiary (for activities considered dependent)<\/strong><br><strong>(% share)<\/strong><br><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employee and dependent worker<br>(% share)<br><\/strong><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Social security contribution (pension)<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"color: #4a5568; 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><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>25%<\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Contribution to health insurance fund (calculated on gross income)<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>Not due<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Income Tax<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"color: #4a5568; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"4\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-609\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Work insurance contribution<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"4\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-610\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>2,25%<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"4\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-611\" style=\"color: #4a5568; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"5\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-612\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Disability Fund (for employers with more than 50 employees)<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"5\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-613\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>4 x minimum wage for every 100 employees<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"5\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-614\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"6\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-615\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>The amount of a taxable meal ticket in the sense of income tax<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"6\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-616\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>max. RON 45<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"6\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-617\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"7\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-618\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Minimum wage (gross)<\/strong><br><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"7\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-619\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>-&gt; RON 4.325 <\/strong>\u2013 starting 1 July 2026 (according to GD 146\/2026)<\/p><p>-&gt; <strong>RON 4.582 for employees from construction sector<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"7\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-620\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"8\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-621\" style=\"color: #4a5568; 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><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"8\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-622\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><br><\/p><p><br><\/p><p>23 lei<\/p><p><br><\/p><p>57.5 lei<\/p><p><br><\/p><p><\/p><p><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"8\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-623\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"3\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"9\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-624\" style=\"color: #4a5568; font-size: 14px; \"><div style=\"position: relative;\"><p><br><\/p><p>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.<\/p><p><br><\/p><p>Starting 1 July 2026, the minimum wage level for the agriculture and food industry sector was eliminated.<\/p><p><br><\/p><\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-625\" style=\"color: #4a5568; font-size: 15px; \"><div ><p><\/p><\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-626\" style=\"color: #000000; font-size: 15px; \"><div ><p><\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table>\n<\/div>\n\n","protected":false},"featured_media":4402,"template":"","acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin\/4401","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\/4402"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=4401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}