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Legislative and Fiscal Changes at the Beginning of 2026

fiscal changes 2026

Legislative and Fiscal Changes at the Beginning of 2026 Relevant for Companies, PFA and Entrepreneurs Starting January 1, 2026 The year 2026 begins with a broad set of legislative changes that directly impact the way businesses operate, the tax regime applicable to income, the relationship with the tax authorities (ANAF), as well as the administrative obligations of legal entities and self-employed individuals. The new regulations address microenterprise taxation, salaries and social contributions, as well as financial discipline, the use of…

The fears of the Romanian entrepreneur: how to recognize them and turn them into healthy business decisions

audit

The fears of the Romanian entrepreneur are not a sign of weakness. They naturally arise in an environment where tax legislation changes rapidly, decision-making pressure is constant, and finding a balance between growth, control, and financial stability is never simple. For growing entrepreneurs, fear is not the enemy — lack of clarity is.…

It’s official: VAT and tax increases for 2025 – 2026 have been published – Law 141/2025

VAT TAX

Law No. 141/2025, recently published in the Official Gazette, brings significant changes in the areas of social contributions, VAT and taxes, excise duties, with a direct impact on both the business environment and individuals. These measures aim to increase budget revenues and fiscal consolidation, but come with an additional financial burden for taxpayers. Below is a structured presentation of the main changes. 1.Tax – Additional tax for banks: credit institutions – Romanian legal entities and Romanian branches of foreign credit…

The importance of the Internal regulation document for any company

Regulament intern

An Internal Regulation is an essential document for any employer in Romania, regardless of the size of the company. Although it may seem like a mere formality, in reality it provides a clear framework for labor relations and significantly reduces legal risks or conflicts with employees. In this article, we explain why the Internal Rules are important, what the relevant legal references are and how they contribute to efficient and compliant business. 1.What is the Internal Regulation? Internal rules and…

3% tax rebate for firms that comply with fiscal discipline -MF Order No 540/2025

tax rebate

On April 14, 2025, in the Official Gazette no. 331, the Order of the Ministry of Finance no. 540/2025 was published, detailing the procedure for granting the 3% tax rebate on the corporate tax or income tax of microenterprises for the tax year 2024.This tax facility is expected by disciplined taxpayers, as it rewards correct tax behavior through an effective reduction of the tax burden. 1.Who is eligible for the tax rebate? The tax rebate is granted to companies that:…

RO e-Transport 2025

RO e-Transport

The RO e-Transport system is an initiative of the National Agency for Fiscal Administration (ANAF) to monitor the road transport of goods at high fiscal risk. Initially implemented in 2022, this system has undergone significant changes in 2025, aimed at extending obligations and introducing new deadlines for compliance. 1.Who is required to report? The following categories of economic operators are obliged to use the RO e-Transport system: 2.Necessary data and operating mode. In the RO e-Transport system, data on road…

Automatic VAT registration: what’s new in 2025?

start up

What is Automatic VAT registration? VAT registration is usually a voluntary or compulsory process when certain thresholds or conditions are met (e.g. exceeding the 300,000 lei threshold). However, in certain situations, ANAF may decide to register a taxpayer ex officio – without the taxpayer’s request. This procedure is applied, for example, when the taxpayer has behaviours that indicate that registration is mandatory, but refuses or intentionally avoids this step. What is new in ANAF Order 7032/2024? The key change introduced…

New rules on hiring foreign workers in Romania – Law no. 53/2025

angajare lucratori straini

At the beginning of May 2025, Law no. 53/2025 entered into force, which brings important changes to the regime applicable to foreigners working in Romania, especially seasonal workers from outside the European Union. If your company is considering employing foreign workers – non-EU staff, it is essential to know the new rules – both those related to legal compliance and those that can directly influence the budget and operational organization. 1.What does Law 53/2025 cover? This law transposes into Romanian…

REGES Online: What do employers have to do by December 31, 2025?

REGES Online

1.Introduction REGES Online is the new digital system developed by the Labor Inspectorate for managing employee records. From 2025, all companies in Romania with employees must migrate to this platform, replacing the old REVISAL program. This change is part of a wider process of digitalization of the relationship between employers and state institutions. Although it requires an initial learning and adaptation effort, REGES Online also brings clear benefits: faster access, transparency and reduced bureaucracy in the long run. In this…

How to manage cash flow in a small business

cash flow

Cash flow management is essential to the success of any small business. Even if revenue is good, poor cash flow management can lead to financial difficulties. Cash flow represents the total amount of money coming in and going out of your business and is a key indicator of your company’s financial health. In this article, we will explore practical strategies to effectively manage cash flow and avoid pitfalls that can affect the operation of your business. 1. What is cash…