Tuesday, 3 February 2026
Romanian authorities have introduced a set of fiscal and administrative changes at the beginning of February 2026 through a new government ordinance that affects companies, individual entrepreneurs and property owners. The measures modify how certain business expenses are treated for tax purposes, adjust deadlines for digital invoicing and introduce new procedures for payroll reporting.
One of the most significant changes concerns the treatment of expenses paid to affiliated companies abroad for services such as intellectual property, management or consultancy. A restriction that previously limited how much of these costs could be deducted when calculating corporate taxes has been removed. From the first quarter of 2026, these expenses are again assessed under the standard rules applied to other business costs.
The ordinance also introduces targeted local tax relief for residents in two protected regions of the country — the Danube Delta Biosphere Reserve and the Apuseni Mountains. Owners of homes used as their primary residence in these areas, as well as the land attached to them, are eligible for a reduced local tax rate. The measure also extends to one privately owned vehicle per household, provided the assets are not used for commercial purposes.
In the area of digital administration, the government has postponed the deadline for certain individuals who conduct ongoing economic activities to register and issue invoices through the national electronic invoicing platform. The new deadline has been set for 1 June 2026, giving affected taxpayers additional time to adapt to the system. After that date, invoices will have to be submitted electronically, with financial penalties foreseen for non-compliance by both sellers and buyers.
Another amendment concerns employers operating several branch offices within the same municipality. These businesses will now be required to appoint a single branch responsible for declaring and paying salary-related taxes on behalf of all local units. Companies that already have multiple offices must notify tax authorities of their chosen reporting unit by the end of June 2026. During the transition period, sanctions for non-registration are temporarily suspended.
The package of measures is intended to clarify existing rules and simplify certain compliance processes while offering limited tax relief in designated regions. At the same time, the continued rollout of electronic systems signals the authorities’ broader effort to move administrative procedures further into digital formats.
Source: Deloitte
