The RO e-Factura system became, from 2024, the standard channel for transmitting invoices between taxable persons established in Romania, and from 2026 the obligation also extends to transactions with certain individuals and non residents registered for VAT purposes in Romania. From 2026, the ...

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The minimum turnover tax (IMCA) applies, from 2024, to large companies with turnover exceeding €50 million, as a safety tax that is compared with the profit tax calculated in the usual way. The IMCA tax base starts from total revenues adjusted for certain non taxable components and for ...

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Law no. 239/2025 introduces new rules for limited liability companies (SRL) and joint-stock companies (SA), especially for companies that distribute dividends, grant loans to shareholders/associates, or repay shareholder/associate loans. The new provisions mainly target companies in a fragile ...

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Fiscal changes introduced in 2026 for local taxes: the special tax on high value assets, property tax, electric vehicles and locally established measures. Local taxes 2026: main fiscal changes The year 2026 brings significant changes in the area of local taxes, affecting both individuals and ...

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This national average has significant differences sectoral on the one hand and regional on the other.

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According to Romanian labour laws, the minimum age required to be hired for work is 16 years of age. A 15 year old can be hired for certain activities which will not affect their health or professional development only by consent their parents or legal representatives. The law requires that a ...

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