We present a summary of the main tax-related legislative changes published in December 2025.   

Emergency Ordinance no. 89/2025 amending and supplementing Law no. 227/2015 regarding the  Fiscal Code, regulating certain fiscal-budgetary measures, and amending and supplementing  certain normative acts  

(Official Gazette no. 1203 of 24.12.2025)  

Emergency Ordinance 89/2025 introduces amendments and additions to the following legislative acts:  

The Fiscal Code (Law no. 227/2015)  

Minimum Turnover Tax (IMCA):  

• Tax rate reduction from 1% to 0.5% for the fiscal year 2026/ the modified fiscal year beginning in  2026. 

• Elimination of this taxation system starting with fiscal year 2027/ the modified fiscal year  beginning in 2027. 

Specfic Turnover Tax for legal entities carrying out activities in the oil and natural gas sectors (ICAS):  

• Extension of the application period of ICAS to fiscal year 2026, with this tax regime to be eliminated  starting with fiscal year 2027/ the modified fiscal year starting in 2027. 

Note: For both IMCA and ICAS, specific provisions are introduced regarding assets in progress/ assets in  instances where their value was deducted from IMCA/ICAS computation according to the I and A indicators. 

Micro-enterprise Income Tax: 

• Beginning January 1st, 2026 a single tax rate of 1% is established for income derived by micro enterprises, and certain technical correlations are implemented. 

Income Tax:  

• • Increase of the tax rate from 10% to 16% for certain income granted by a legal entity to its  participants (associates/ shareholders), specifically: 
  • ✓ Goods and/or services granted for the personal use of the participants; 
  • ✓ Amounts paid to participants, for their personal use, for goods or services purchased from  them, at a price exceeding the market price for such goods or services. 

This measure aims to tax such income and dividend income equally, by applying the same rate to both and shall be effective starting with January 1st, 2026. 

Tax benefit for employees employed with the minimum wage:  

• • It is regulated the maintenance of a monthly amount that is non-taxable for income tax purposes and exempt from mandatory social contributions for employees remunerated with the gross  national minimum wage. The value of this benefit varies as follows: 
  • ✓ 300 RON/month for the period of January 1st – June 30th, 2026; 
  • ✓ 200 RON/month for the period of July 1st – December 31st, 2026. 
• • The granting of this benefit is conditioned by the maintainance of the base salary at the minimum  level and ensuring that the total gross income remains within the established value thresholds. 
• • The measure applies starting with the income related to January 2026.

Constructions Tax:  

• • Title X – Constructions Tax, is eliminated, effective from the year 2027 / the modified fiscal year  beginning in 2027. 

Excise Duties:  

• • The authorization and registration process for economic operators in the field of excise goods is  tightened, through provisions that introduce, among other things, the following changes: 
  • ✓ The authorization of tax warehouses, registered consignees/ authorized importers and  wholesale distributors will be performed exclusively by an Authorization Commission at  the level of the National Agency for Fiscal Administration; 
  • ✓ Economic operators with a high fiscal risk will be required to provide a guarantee  equivalent to 120% of the value of the excise duties related to the dispatched products; ✓ New periodical reporting obligations are introduced for entities that present a high level of fiscal risk. 
• • Starting March 1st, 2026 and no later than May 31st, 2026 inclusively, economic operators holding  authorizations for tax warehouses, registered consignees, registered consignors, authorized  importers, as well as economic operators holding certificates for the distribution and wholesale  trade of alcoholic beverages, manufactured tobacco, and energy products – gasoline, diesel,  kerosene, liquefied petroleum gas and biofuels – are required to re-apply for authorization or  registration, as applicable. 
• • The new provisions in the area of excise duties enter into force on March 1st, 2026. 

Emergency Ordinance no. 120/2021 – RO e-Invoicing (effective from January 1, 2026) 

• • Introduction of the obligation to report in the RO e-Invoicing system the invoices issued to  (non-resident) taxable persons who are not established but are registered for VAT purposes in  Romania, for operations having their place of supply in Romania, with certain exceptions. 
• • The deadline for the transmission of invoices in the RO e-Factura system is amended from  5 calendar days to 5 working days as of the date of issuance, without exceeding 5 working days  as of the deadline provided by the Fiscal Code. 
• • The same deadline of 5 working days from the issuance date is introduced for the transmission of  invoices related to B2C transactions. 
• • Specific provisions are introduces regarding the reporting procedure for operations carried out  with individuals, based on certain specific situations (effective from January 15th, 2026). 

Emergency Ordinance 70/2024 – RO e-VAT (effective from January 1, 2026) 

• • The provisions regarding the obligation of taxable persons to respond to the ‘RO e-VAT Compliance  Notification’ are eliminated. 
• • The application of the provisions concerning the transmission of the ‘RO e-VAT Compliance  Notification’, in the case of taxpayers applying the VAT cash accounting VAT regime, is suspended until September 30th, 2026 by which date the form required for the inclusion of the relevant  information in the pre-filled RO e-VAT return will be published. 

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For additional details regarding the above, you can contact any member of the Taxhouse team or you can send us an e-mail at office@taxhouse.ro.