The Government approved, at the proposal of the Ministry of Finance, a set of legislative amendments aimed at clarifying the application of some tax facilities, aligning national legislation with the standards of the Organization for Economic Cooperation and Development (OECD) and introducing a transition period for the use of the RO e-Invoice system by individuals.
e-Invoice for individuals, postponed until summer. Archive photo
e–Bill for royalties, delayed until summer
The Government has approved the introduction of a transition period until June 1, 2026 for the use of the RO e-Invoice system by taxable individuals who carry out economic activities and are fiscally identified by CNP, not by CIF. Until this date, natural persons will not be obliged to use the RO e-Invoice system.
Individuals already registered in the RO e-Invoice system can request temporary exit from the register, and those who are not registered will have the obligation to register at least 3 days before June 1, 2026. ANAF will update the register procedure within 30 days.
Who is considered a “taxable person” from the point of view of VAT
From the VAT perspective, the tax legislation establishes that any person carrying out economic activities independently is considered a taxable person, regardless of whether he is a legal entity or a natural person. The assignment of copyright is qualified as the provision of services, if the natural person who makes such income acts independently, not being in an employer-employee relationship.
This definition is taken from the European Directive on VAT, applicable in all member states of the European Union, and Romania is obliged to respect it, according to Directive 2006/112/EC on the common system of VAT.
Why is it necessary to issue a copyright invoice?
Issuing the invoice is not an additional or arbitrary obligation, but a basic rule of the VAT system, applicable to all taxable persons providing services. The invoice is the document that:
- proves the existence of an economic operation,
- allows the tracking of the income achieved,
- ensures the monitoring of compliance with the VAT exemption ceiling.
This obligation exists regardless of whether or not the person is a VAT payer. Thus, even if a natural person is below the VAT exemption ceiling (395,000 lei/year), issuing the invoice remains mandatory, the reason being strictly administrative and fiscal:
- without invoices or supporting documents, exceeding the ceiling cannot be tracked;
- the tax system must be able to determine the exact moment when the obligation to register for VAT purposes arises.
Thus, the invoice does not automatically mean VAT payment, but is a fiscal record and transparency tool.
At the same time, the issuance of the invoice does not lead to double taxation and is distinct from the obligations regarding income tax and social contributions, declared through form 112. The invoice serves as a supporting document that allows the correct recording of income and the monitoring of the VAT exemption ceiling, including in the case of income obtained from other countries of the European Union, where the European rules on reverse taxation apply.
The obligation to issue an invoice for copyright income is not a new regulation, but a general rule of the VAT system, applicable to all taxable persons carrying out economic activities independently, including natural persons – According to art. 319 paragraph (6) letter a) of the Fiscal Code and art. 220 paragraph (1) point 1 of Directive 2006/112/EC on the common VAT system.
Thus, no new fiscal obligations are introduced for natural persons, and the transition period regarding the introduction of invoices in the RO e-invoice system has the role of making the application of these rules gradual and predictable.
Simplification of procedures for fiscal registration of secondary offices
Also through the provisions adopted today, the Ministry of Finance simplifies and reduces the bureaucracy regarding the tax registration process of secondary offices with at least one person who earns income from wages or income assimilated to wages.
Through this initiative, the aim is to adapt the legislation to the amendments made by Parliament to Law no. 245/2025, which reduced the threshold for registering secondary offices from 5 to 1 employee. Thus, taxpayers who have several secondary offices within the same administrative-territorial unit will be able to designate a single secondary office for the declaration and payment of fiscal obligations related to salaries, significantly simplifying administrative procedures.
At the same time, for the secondary offices located within the same administrative-territorial unit/subdivision as the tax domicile of the taxpayer, the declaration and payment of the tax on income from wages and similar to the wages due for their employees will be carried out through the fiscal code of the taxpayer, without the obligation of fiscal registration of the secondary offices.
The draft also provides for transitional rules for already established entities, as well as the suspension of the application of sanctions for non-compliance with the 30-day deadline established for the tax registration of existing secondary offices on the date of entry into force of the new law.
The proposed measures support the business environment and public institutions, reducing the administrative burden and facilitating tax compliance for approximately 400,000 secondary offices nationwide.
Through this normative act, the Ministry of Finance aims to increase the degree of voluntary compliance and the efficiency of tax administration, for the benefit of the business environment and public authorities.
Alignment of legislation with OECD standards
At the same time, the Government approved an amendment to the Fiscal Code, by repealing Article 25¹ of the Fiscal Code, recently introduced by Law no. 239/2025, which, from the OECD perspective, could generate risks of double taxation and discriminatory treatments.
The decision is adopted in the context of the last stages of the accession process to the Organization for Economic Cooperation and Development (OECD). OECD representatives highlighted the opportunity to reanalyze the provisions of art. 25.1, signaling that certain wordings of this article could generate different interpretations, including from the perspective of applying the principles of non-discrimination of tax treatment between resident and non-resident affiliates, as well as with regard to the potential impact on the operational results reported by the companies impacted by the legal provision in question.
In this context, the OECD recommendation aimed to take into account the temporary suspension of the application of the provision in question, in order to carry out a detailed analysis, which will be carried out in the next period together with the representatives of the OECD, with the aim of evaluating the aspects of an interpretive nature and verifying the alignment with the principles of non-discrimination, as well as the potential implications in the market price area, as the case may be.
Accession to the OECD will have a decisive role in modernizing the fiscal framework and increasing the economic attractiveness for investments. In this context, Romania is ready to advance to the next stage of integration and assume the responsibilities arising from the status of an OECD member state
Tax facilities for individuals from the Danube Delta and the Apuseni Mountains
The legislative amendments adopted today also clarify the application of the 50% property tax reduction for natural persons living in the localities of the Danube Delta Biosphere Reserve and the Apuseni Mountains – regions with major natural and economic constraints.
The discount is applied as follows:
- the home, with the exception of premises used for economic activities;
- the land related to the home;
- to a single means of transport, at the taxpayer's choice.
Through the adopted normative act, it is explicitly stated that the general ceiling of 5% increase of local taxes and fees does not apply to these localities.
This clarification was necessary because, in practice, there were different interpretations at the local level, which led to non-uniform treatments for taxpayers.
The tax facilities for these areas are not eliminated and are not diminished. They are maintained and protected by a clearer and more predictable legal framework that provides legal certainty to natural beneficiaries.
For taxpayers who have already paid taxes for the year 2026 at a higher level than the legal one, the amounts will be regularized, either by compensation with other tax obligations, or by restitution, according to the legislation in force.
The local public administration authorities have the obligation to adopt the necessary decisions within 15 days from the entry into force of the normative act. Some of the provisions apply from the date of publication in the Official Gazette.
“Through these measures, the Ministry of Finance aims to clarify the tax legislation and the way of applying the facilities, to align Romania's taxation standards with OECD principles and to ensure a fair transition of all taxpayers towards fiscal digitalization, in accordance with Romania's European and international commitments”. the institution informed on Friday.
