Tax Flash no. 128
Tax Flash no. 128
In the Official Gazette, Part I no. 1204 of 29 December 2025, Law no. 245/2025 was published to amend art. 32 paragraph (7) of Law no. 273/2006 on local public finances.
Starting with 1 January 2026, the threshold of employees working at an entity organized by the employer, with or without legal personality, which is located at an address other than the registered office of the respective employer, for which the employer must request tax registration as a payer of income from salaries and assimilated to salaries, decreases from 5 employees to one employee.
Employers falling under the scope of this amendment must request the tax registration of entities existing on 1 January 2026, as payers of salaries and income assimilated to salaries, to the tax office which has territorial jurisdiction over the address where the activity of that entity is actually carried out, by 30 January 2026.
Starting with 1 January 2026, the threshold of employees working at an entity organized by the employer, with or without legal personality, which is located at an address other than the registered office of the respective employer, for which the employer must request tax registration as a payer of income from salaries and assimilated to salaries, decreases from 5 employees to one employee.
Employers falling under the scope of this amendment must request the tax registration of entities existing on 1 January 2026, as payers of salaries and income assimilated to salaries, to the tax office which has territorial jurisdiction over the address where the activity of that entity is actually carried out, by 30 January 2026.