Tax Flash no. 129
Tax Flash no. 129
In the Official Gazette, Part I no. 77 of 30 January 2026, was published the Government Ordinance no. 6/2026 amending Law no. 207/2015 on the Fiscal Procedure Code, as well as introducing certain fiscal-budgetary measures.
The main changes introduced by the Ordinance relate to the following aspects:
The Taxpayer/Payer of the income is obliged to request the fiscal registration of the designated secondary office, as the payer of salaries and income assimilated to salaries for all entities within the scope of that administrative-territorial unit/subdivision, at the fiscal body subordinated to the National Agency for Fiscal Administration in whose territorial scope the activity of the secondary offices is effectively carried out.
The taxpayer/payer who has organized one or more secondary offices within the territorial scope of the same administrative-territorial unit/subdivision with the taxpayer/payer's fiscal domicile, is not required to request their fiscal registration. The taxpayer/payer is required to declare and pay the tax on income from salaries and similar salaries due for the employees of these secondary offices using their own fiscal identification code (tax number).
For entities already established on the date of entry into force of Law no. 245/2025 amending art. 32 paragraph (7) of Law no. 273/2006 on local public finances (01.01.2026), the application of fines for failure to submit the fiscal registration declaration of secondary offices on time is suspended until 30 June 2026 inclusive.
If, on the date of entry into force of the Ordinance (02.02.2026), the taxpayer/payer of income has organized and/or fiscally registered several secondary offices within the territorial area of the same administrative-territorial unit/subdivision, it is obliged, by 30 June 30 2026 inclusive, to notify the competent fiscal body of the designated secondary office, as well as all secondary offices within the territorial area of the same administrative-territorial unit/subdivision. The fiscal identification code assigned to the designated secondary office remains valid, and the other fiscal identification codes are cancelled directly by the tax authorities.
The same rule applies to secondary offices organized within the territorial area of the same administrative-territorial unit/subdivision, with the fiscal domicile of the taxpayer/payer of income.
The elimination of this regime occurs in the context of observations raised by the Organisation for Economic Co-operation and Development (OECD) during Romania’s accession process, which highlighted potential risks of double taxation and discriminatory treatment. The authorities have expressed their intention to replace this measure with an alternative framework aligned with OECD standards.
The measure enters into force on 2nd February 2026. In this context, Government Ordinance no. 6/2026 clarifies that, for the purpose of determining the tax result starting with first quarter of 2026, respectively for determining the fiscal result for the year 2026 in the case of taxpayers applying the annual corporate income tax reporting and payment system, expenses previously falling under the scope of Article 251 of the Fiscal Code will be subject to the general deductibility rules provided under Article 25 of the Fiscal Code.
The main changes introduced by the Ordinance relate to the following aspects:
- Amendments regarding the fiscal registration procedure of secondary offices
The Taxpayer/Payer of the income is obliged to request the fiscal registration of the designated secondary office, as the payer of salaries and income assimilated to salaries for all entities within the scope of that administrative-territorial unit/subdivision, at the fiscal body subordinated to the National Agency for Fiscal Administration in whose territorial scope the activity of the secondary offices is effectively carried out.
The taxpayer/payer who has organized one or more secondary offices within the territorial scope of the same administrative-territorial unit/subdivision with the taxpayer/payer's fiscal domicile, is not required to request their fiscal registration. The taxpayer/payer is required to declare and pay the tax on income from salaries and similar salaries due for the employees of these secondary offices using their own fiscal identification code (tax number).
For entities already established on the date of entry into force of Law no. 245/2025 amending art. 32 paragraph (7) of Law no. 273/2006 on local public finances (01.01.2026), the application of fines for failure to submit the fiscal registration declaration of secondary offices on time is suspended until 30 June 2026 inclusive.
If, on the date of entry into force of the Ordinance (02.02.2026), the taxpayer/payer of income has organized and/or fiscally registered several secondary offices within the territorial area of the same administrative-territorial unit/subdivision, it is obliged, by 30 June 30 2026 inclusive, to notify the competent fiscal body of the designated secondary office, as well as all secondary offices within the territorial area of the same administrative-territorial unit/subdivision. The fiscal identification code assigned to the designated secondary office remains valid, and the other fiscal identification codes are cancelled directly by the tax authorities.
The same rule applies to secondary offices organized within the territorial area of the same administrative-territorial unit/subdivision, with the fiscal domicile of the taxpayer/payer of income.
- Elimination of the special regime applicable to taxpayers incurring expenses with affiliated entities that are neither established nor have their place of effective management in Romania
The elimination of this regime occurs in the context of observations raised by the Organisation for Economic Co-operation and Development (OECD) during Romania’s accession process, which highlighted potential risks of double taxation and discriminatory treatment. The authorities have expressed their intention to replace this measure with an alternative framework aligned with OECD standards.
The measure enters into force on 2nd February 2026. In this context, Government Ordinance no. 6/2026 clarifies that, for the purpose of determining the tax result starting with first quarter of 2026, respectively for determining the fiscal result for the year 2026 in the case of taxpayers applying the annual corporate income tax reporting and payment system, expenses previously falling under the scope of Article 251 of the Fiscal Code will be subject to the general deductibility rules provided under Article 25 of the Fiscal Code.
- Transition period for RO e-Invoice until 1 June for suppliers / service providers identified by CNP
- Taxable individuals who carry out economic activities and are fiscally identified by CNP (not by CIF) will not be required to use the RO e-Invoice system until 1 June 2026.
- Individuals who were mandatorily registered in the RO e-Invoice Register may request removal from the register, in accordance with the ANAF procedure in force.
- Individuals who are not yet registered in the RO e-Invoice Register are required to apply for registration at least 3 working days before 1 June 2026.
- We note that these individuals, considered taxable persons, are required to issue invoices, but are not required to transmit them through the RO e-Invoice system until 1 June 2026. According to the Fiscal Code, a taxable person is any person who carries out economic activities independently, regardless of location, purpose, or results of such activities.
- We attach the link to the MFP’s information regarding this subject: Clarificări fiscale pentru persoanele fizice privind modificările legislative adoptate astăzi de Guvern - Acasa - MF