{"id":39299,"date":"2026-01-16T10:47:26","date_gmt":"2026-01-16T10:47:26","guid":{"rendered":"https:\/\/toporvarban.ro\/?p=39299"},"modified":"2026-05-01T07:29:09","modified_gmt":"2026-05-01T07:29:09","slug":"info-noutati-legislative","status":"publish","type":"post","link":"https:\/\/toporvarban.ro\/en\/2026\/01\/16\/info-noutati-legislative\/","title":{"rendered":"LEGISLATIVE UPDATES"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39299\" class=\"elementor elementor-39299\">\n\t\t\t\t<div class=\"elementor-element elementor-element-def44b2 e-flex e-con-boxed content-parallax-no e-con e-parent\" data-id=\"def44b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb0e630 elementor-widget elementor-widget-text-editor\" data-id=\"fb0e630\" data-element_type=\"widget\" data-e-type=\"widget\" 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\"}ol.lst-kix_list_23-7.start{counter-reset:lst-ctn-kix_list_23-7 0}.lst-kix_list_23-0>li:before{content:\"\" counter(lst-ctn-kix_list_23-0,decimal) \". \"}.lst-kix_list_23-8>li:before{content:\"\" counter(lst-ctn-kix_list_23-8,lower-roman) \". \"}.lst-kix_list_23-1>li:before{content:\"\" counter(lst-ctn-kix_list_23-1,lower-latin) \". \"}.lst-kix_list_6-2>li:before{content:\"\" counter(lst-ctn-kix_list_6-2,decimal) \". \"}.lst-kix_list_24-1>li:before{content:\"o  \"}.lst-kix_list_24-0>li:before{content:\"-  \"}.lst-kix_list_6-8>li:before{content:\"\" counter(lst-ctn-kix_list_6-8,decimal) \". \"}.lst-kix_list_6-5>li:before{content:\"\" counter(lst-ctn-kix_list_6-5,decimal) \". \"}.lst-kix_list_6-7>li:before{content:\"\" counter(lst-ctn-kix_list_6-7,decimal) \". \"}.lst-kix_list_23-4>li:before{content:\"\" counter(lst-ctn-kix_list_23-4,lower-latin) \". \"}.lst-kix_list_23-5>li:before{content:\"\" counter(lst-ctn-kix_list_23-5,lower-roman) \". \"}.lst-kix_list_6-6>li:before{content:\"\" counter(lst-ctn-kix_list_6-6,decimal) \". \"}ol.lst-kix_list_17-8{list-style-type:none}ol.lst-kix_list_10-6.start{counter-reset:lst-ctn-kix_list_10-6 0}.lst-kix_list_7-4>li:before{content:\"\\0025aa   \"}.lst-kix_list_7-6>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_17-4{list-style-type:none}.lst-kix_list_18-5>li{counter-increment:lst-ctn-kix_list_18-5}ol.lst-kix_list_17-5{list-style-type:none}ol.lst-kix_list_6-2.start{counter-reset:lst-ctn-kix_list_6-2 0}ol.lst-kix_list_17-6{list-style-type:none}.lst-kix_list_22-2>li:before{content:\"\" counter(lst-ctn-kix_list_22-2,lower-roman) \". \"}.lst-kix_list_22-6>li:before{content:\"\" counter(lst-ctn-kix_list_22-6,decimal) \". \"}ol.lst-kix_list_17-7{list-style-type:none}.lst-kix_list_22-2>li{counter-increment:lst-ctn-kix_list_22-2}ol.lst-kix_list_17-1{list-style-type:none}ol.lst-kix_list_17-2{list-style-type:none}.lst-kix_list_7-2>li:before{content:\"\\0025aa   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0}.lst-kix_list_4-7>li{counter-increment:lst-ctn-kix_list_4-7}ol.lst-kix_list_9-1{list-style-type:none}ol.lst-kix_list_9-2{list-style-type:none}.lst-kix_list_22-4>li:before{content:\"\" counter(lst-ctn-kix_list_22-4,lower-latin) \". \"}.lst-kix_list_15-5>li:before{content:\"\\0025aa   \"}.lst-kix_list_9-8>li{counter-increment:lst-ctn-kix_list_9-8}.lst-kix_list_4-1>li:before{content:\"\" counter(lst-ctn-kix_list_4-1,lower-latin) \". \"}.lst-kix_list_15-7>li:before{content:\"\\0025aa   \"}.lst-kix_list_17-7>li{counter-increment:lst-ctn-kix_list_17-7}ul.lst-kix_list_19-7{list-style-type:none}ul.lst-kix_list_19-6{list-style-type:none}.lst-kix_list_4-3>li:before{content:\"\" counter(lst-ctn-kix_list_4-3,decimal) \". \"}.lst-kix_list_4-5>li:before{content:\"\" counter(lst-ctn-kix_list_4-5,lower-roman) \". \"}ul.lst-kix_list_19-5{list-style-type:none}ul.lst-kix_list_19-4{list-style-type:none}ul.lst-kix_list_19-3{list-style-type:none}ul.lst-kix_list_19-2{list-style-type:none}ul.lst-kix_list_19-1{list-style-type:none}.lst-kix_list_10-5>li{counter-increment:lst-ctn-kix_list_10-5}ul.lst-kix_list_19-0{list-style-type:none}.lst-kix_list_15-1>li:before{content:\"o  \"}ol.lst-kix_list_18-3.start{counter-reset:lst-ctn-kix_list_18-3 0}.lst-kix_list_15-3>li:before{content:\"\\0025aa   \"}.lst-kix_list_22-1>li{counter-increment:lst-ctn-kix_list_22-1}ul.lst-kix_list_19-8{list-style-type:none}ol.lst-kix_list_18-7{list-style-type:none}ol.lst-kix_list_4-4.start{counter-reset:lst-ctn-kix_list_4-4 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\"}ul.lst-kix_list_13-7{list-style-type:none}ul.lst-kix_list_13-6{list-style-type:none}.lst-kix_list_21-5>li:before{content:\"\" counter(lst-ctn-kix_list_21-5,lower-roman) \". \"}.lst-kix_list_21-4>li:before{content:\"\" counter(lst-ctn-kix_list_21-4,lower-latin) \". \"}.lst-kix_list_11-0>li:before{content:\"\\002212   \"}ol.lst-kix_list_9-3.start{counter-reset:lst-ctn-kix_list_9-3 0}.lst-kix_list_8-8>li:before{content:\"\\0025aa   \"}.lst-kix_list_16-8>li:before{content:\"\" counter(lst-ctn-kix_list_16-8,decimal) \". \"}.lst-kix_list_16-7>li:before{content:\"\" counter(lst-ctn-kix_list_16-7,decimal) \". \"}.lst-kix_list_17-8>li{counter-increment:lst-ctn-kix_list_17-8}.lst-kix_list_4-8>li:before{content:\"\" counter(lst-ctn-kix_list_4-8,lower-roman) \". \"}.lst-kix_list_21-5>li{counter-increment:lst-ctn-kix_list_21-5}.lst-kix_list_4-7>li:before{content:\"\" counter(lst-ctn-kix_list_4-7,lower-latin) \". \"}.lst-kix_list_14-2>li{counter-increment:lst-ctn-kix_list_14-2}.lst-kix_list_17-0>li:before{content:\"\\0025cf   \"}.lst-kix_list_16-0>li:before{content:\"\" counter(lst-ctn-kix_list_16-0,decimal) \". \"}.lst-kix_list_21-0>li{counter-increment:lst-ctn-kix_list_21-0}ol.lst-kix_list_4-8.start{counter-reset:lst-ctn-kix_list_4-8 0}.lst-kix_list_16-4>li:before{content:\"\" counter(lst-ctn-kix_list_16-4,decimal) \". \"}ol.lst-kix_list_10-8.start{counter-reset:lst-ctn-kix_list_10-8 0}.lst-kix_list_16-3>li:before{content:\"\" counter(lst-ctn-kix_list_16-3,decimal) \". \"}ol.lst-kix_list_18-1.start{counter-reset:lst-ctn-kix_list_18-1 0}ul.lst-kix_list_12-6{list-style-type:none}ol.lst-kix_list_23-6{list-style-type:none}ul.lst-kix_list_12-5{list-style-type:none}ol.lst-kix_list_23-5{list-style-type:none}.lst-kix_list_17-7>li:before{content:\"\" counter(lst-ctn-kix_list_17-7,decimal) \". \"}ul.lst-kix_list_12-4{list-style-type:none}ol.lst-kix_list_23-8{list-style-type:none}ul.lst-kix_list_12-3{list-style-type:none}ol.lst-kix_list_23-7{list-style-type:none}ul.lst-kix_list_12-2{list-style-type:none}ol.lst-kix_list_23-2{list-style-type:none}.lst-kix_list_16-7>li{counter-increment:lst-ctn-kix_list_16-7}ul.lst-kix_list_12-1{list-style-type:none}ol.lst-kix_list_21-4.start{counter-reset:lst-ctn-kix_list_21-4 0}ol.lst-kix_list_23-1{list-style-type:none}.lst-kix_list_17-8>li:before{content:\"\" counter(lst-ctn-kix_list_17-8,decimal) \". \"}ul.lst-kix_list_12-0{list-style-type:none}ol.lst-kix_list_23-4{list-style-type:none}ol.lst-kix_list_23-3{list-style-type:none}.lst-kix_list_17-3>li:before{content:\"\" counter(lst-ctn-kix_list_17-3,decimal) \". \"}ol.lst-kix_list_23-0{list-style-type:none}.lst-kix_list_17-4>li:before{content:\"\" counter(lst-ctn-kix_list_17-4,decimal) \". \"}ul.lst-kix_list_12-8{list-style-type:none}ul.lst-kix_list_12-7{list-style-type:none}.lst-kix_list_7-0>li:before{content:\"\\0025cf   \"}ol.lst-kix_list_4-7.start{counter-reset:lst-ctn-kix_list_4-7 0}.lst-kix_list_16-5>li{counter-increment:lst-ctn-kix_list_16-5}ol.lst-kix_list_9-7.start{counter-reset:lst-ctn-kix_list_9-7 0}.lst-kix_list_22-5>li:before{content:\"\" counter(lst-ctn-kix_list_22-5,lower-roman) \". \"}.lst-kix_list_2-4>li:before{content:\"o  \"}.lst-kix_list_2-8>li:before{content:\"\\0025aa   \"}.lst-kix_list_21-2>li{counter-increment:lst-ctn-kix_list_21-2}.lst-kix_list_22-1>li:before{content:\"\" counter(lst-ctn-kix_list_22-1,lower-latin) \". \"}.lst-kix_list_6-6>li{counter-increment:lst-ctn-kix_list_6-6}.lst-kix_list_7-3>li:before{content:\"\\0025aa   \"}ul.lst-kix_list_7-5{list-style-type:none}.lst-kix_list_10-0>li:before{content:\"\\0025cf   \"}ul.lst-kix_list_7-6{list-style-type:none}.lst-kix_list_23-3>li{counter-increment:lst-ctn-kix_list_23-3}ul.lst-kix_list_7-3{list-style-type:none}.lst-kix_list_9-7>li{counter-increment:lst-ctn-kix_list_9-7}ol.lst-kix_list_21-7.start{counter-reset:lst-ctn-kix_list_21-7 0}ul.lst-kix_list_7-4{list-style-type:none}.lst-kix_list_13-8>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_14-6.start{counter-reset:lst-ctn-kix_list_14-6 0}.lst-kix_list_18-3>li:before{content:\"\" counter(lst-ctn-kix_list_18-3,decimal) \". \"}.lst-kix_list_18-7>li:before{content:\"\" counter(lst-ctn-kix_list_18-7,decimal) \". \"}ul.lst-kix_list_7-7{list-style-type:none}ul.lst-kix_list_7-8{list-style-type:none}.lst-kix_list_18-6>li{counter-increment:lst-ctn-kix_list_18-6}ul.lst-kix_list_7-1{list-style-type:none}ul.lst-kix_list_7-2{list-style-type:none}ul.lst-kix_list_7-0{list-style-type:none}.lst-kix_list_7-7>li:before{content:\"\\0025aa   \"}.lst-kix_list_15-4>li:before{content:\"\\0025aa   \"}.lst-kix_list_9-5>li{counter-increment:lst-ctn-kix_list_9-5}.lst-kix_list_10-4>li:before{content:\"\" counter(lst-ctn-kix_list_10-4,decimal) \". \"}.lst-kix_list_10-8>li:before{content:\"\" counter(lst-ctn-kix_list_10-8,decimal) \". \"}.lst-kix_list_4-0>li:before{content:\"\" counter(lst-ctn-kix_list_4-0,decimal) \". \"}ul.lst-kix_list_15-3{list-style-type:none}ul.lst-kix_list_15-2{list-style-type:none}.lst-kix_list_15-0>li:before{content:\"\\0025cf   \"}ul.lst-kix_list_15-1{list-style-type:none}.lst-kix_list_15-8>li:before{content:\"\\0025aa   \"}ul.lst-kix_list_15-0{list-style-type:none}ol.lst-kix_list_14-3.start{counter-reset:lst-ctn-kix_list_14-3 0}.lst-kix_list_4-4>li:before{content:\"\" counter(lst-ctn-kix_list_4-4,lower-latin) \". \"}ul.lst-kix_list_15-8{list-style-type:none}ul.lst-kix_list_15-7{list-style-type:none}ul.lst-kix_list_15-6{list-style-type:none}.lst-kix_list_9-3>li:before{content:\"\" counter(lst-ctn-kix_list_9-3,decimal) \". \"}ul.lst-kix_list_15-5{list-style-type:none}ul.lst-kix_list_15-4{list-style-type:none}ol.lst-kix_list_4-0{list-style-type:none}ol.lst-kix_list_4-1{list-style-type:none}ol.lst-kix_list_4-2{list-style-type:none}ol.lst-kix_list_4-3{list-style-type:none}ol.lst-kix_list_14-7{list-style-type:none}ol.lst-kix_list_14-4.start{counter-reset:lst-ctn-kix_list_14-4 0}ol.lst-kix_list_14-8{list-style-type:none}.lst-kix_list_9-7>li:before{content:\"\" counter(lst-ctn-kix_list_9-7,decimal) \". \"}ol.lst-kix_list_14-3{list-style-type:none}ol.lst-kix_list_21-8.start{counter-reset:lst-ctn-kix_list_21-8 0}ol.lst-kix_list_14-4{list-style-type:none}ol.lst-kix_list_14-5{list-style-type:none}ol.lst-kix_list_14-6{list-style-type:none}.lst-kix_list_11-4>li:before{content:\"o  \"}ol.lst-kix_list_14-0{list-style-type:none}.lst-kix_list_22-5>li{counter-increment:lst-ctn-kix_list_22-5}.lst-kix_list_12-4>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_14-1{list-style-type:none}ol.lst-kix_list_14-2{list-style-type:none}.lst-kix_list_20-5>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_4-8{list-style-type:none}.lst-kix_list_1-0>li:before{content:\"o  \"}.lst-kix_list_20-1>li:before{content:\"o  \"}ol.lst-kix_list_4-4{list-style-type:none}.lst-kix_list_11-8>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_4-5{list-style-type:none}ol.lst-kix_list_4-6{list-style-type:none}.lst-kix_list_12-0>li:before{content:\"\\0025cf   \"}.lst-kix_list_17-3>li{counter-increment:lst-ctn-kix_list_17-3}ol.lst-kix_list_4-7{list-style-type:none}.lst-kix_list_1-4>li:before{content:\"o  \"}.lst-kix_list_13-0>li:before{content:\"\\002756   \"}.lst-kix_list_21-7>li{counter-increment:lst-ctn-kix_list_21-7}.lst-kix_list_14-4>li{counter-increment:lst-ctn-kix_list_14-4}.lst-kix_list_13-4>li:before{content:\"o  \"}.lst-kix_list_10-7>li{counter-increment:lst-ctn-kix_list_10-7}.lst-kix_list_2-0>li:before{content:\"\\0025cf   \"}.lst-kix_list_18-1>li{counter-increment:lst-ctn-kix_list_18-1}.lst-kix_list_4-5>li{counter-increment:lst-ctn-kix_list_4-5}ol.lst-kix_list_14-5.start{counter-reset:lst-ctn-kix_list_14-5 0}ol.lst-kix_list_9-8.start{counter-reset:lst-ctn-kix_list_9-8 0}.lst-kix_list_1-8>li:before{content:\"\\0025aa   \"}.lst-kix_list_12-8>li:before{content:\"\\0025aa   \"}.lst-kix_list_4-1>li{counter-increment:lst-ctn-kix_list_4-1}ul.lst-kix_list_20-2{list-style-type:none}ul.lst-kix_list_20-3{list-style-type:none}.lst-kix_list_19-0>li:before{content:\"\\002212   \"}.lst-kix_list_19-1>li:before{content:\"o  \"}ul.lst-kix_list_20-4{list-style-type:none}ul.lst-kix_list_20-5{list-style-type:none}ol.lst-kix_list_17-7.start{counter-reset:lst-ctn-kix_list_17-7 0}ul.lst-kix_list_20-6{list-style-type:none}ul.lst-kix_list_1-0{list-style-type:none}ul.lst-kix_list_20-7{list-style-type:none}ul.lst-kix_list_20-8{list-style-type:none}.lst-kix_list_23-8>li{counter-increment:lst-ctn-kix_list_23-8}.lst-kix_list_19-4>li:before{content:\"o  \"}.lst-kix_list_19-2>li:before{content:\"\\0025aa   \"}.lst-kix_list_19-3>li:before{content:\"\\0025cf   \"}ul.lst-kix_list_20-0{list-style-type:none}ol.lst-kix_list_21-0.start{counter-reset:lst-ctn-kix_list_21-0 0}ul.lst-kix_list_20-1{list-style-type:none}ol.lst-kix_list_6-6.start{counter-reset:lst-ctn-kix_list_6-6 0}ul.lst-kix_list_1-3{list-style-type:none}ul.lst-kix_list_1-4{list-style-type:none}ul.lst-kix_list_1-1{list-style-type:none}ul.lst-kix_list_1-2{list-style-type:none}ul.lst-kix_list_1-7{list-style-type:none}ul.lst-kix_list_1-8{list-style-type:none}ul.lst-kix_list_1-5{list-style-type:none}ul.lst-kix_list_1-6{list-style-type:none}ol.lst-kix_list_9-6.start{counter-reset:lst-ctn-kix_list_9-6 0}ol.lst-kix_list_16-3.start{counter-reset:lst-ctn-kix_list_16-3 0}ol.lst-kix_list_22-4.start{counter-reset:lst-ctn-kix_list_22-4 0}.lst-kix_list_22-7>li{counter-increment:lst-ctn-kix_list_22-7}ol.lst-kix_list_4-5.start{counter-reset:lst-ctn-kix_list_4-5 0}.lst-kix_list_19-8>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_14-7.start{counter-reset:lst-ctn-kix_list_14-7 0}.lst-kix_list_19-5>li:before{content:\"\\0025aa   \"}.lst-kix_list_19-6>li:before{content:\"\\0025cf   \"}.lst-kix_list_19-7>li:before{content:\"o  \"}.lst-kix_list_9-2>li{counter-increment:lst-ctn-kix_list_9-2}ol.lst-kix_list_23-8.start{counter-reset:lst-ctn-kix_list_23-8 0}.lst-kix_list_17-2>li{counter-increment:lst-ctn-kix_list_17-2}ol.lst-kix_list_17-2.start{counter-reset:lst-ctn-kix_list_17-2 0}ol.lst-kix_list_21-5.start{counter-reset:lst-ctn-kix_list_21-5 0}.lst-kix_list_14-3>li{counter-increment:lst-ctn-kix_list_14-3}.lst-kix_list_22-0>li{counter-increment:lst-ctn-kix_list_22-0}.lst-kix_list_18-3>li{counter-increment:lst-ctn-kix_list_18-3}.lst-kix_list_21-6>li{counter-increment:lst-ctn-kix_list_21-6}.lst-kix_list_10-3>li{counter-increment:lst-ctn-kix_list_10-3}.lst-kix_list_18-0>li:before{content:\"\\0025cf   \"}.lst-kix_list_18-1>li:before{content:\"\" counter(lst-ctn-kix_list_18-1,decimal) \". \"}.lst-kix_list_18-2>li:before{content:\"\" counter(lst-ctn-kix_list_18-2,decimal) \". \"}ol.lst-kix_list_4-0.start{counter-reset:lst-ctn-kix_list_4-0 0}ol.lst-kix_list_14-2.start{counter-reset:lst-ctn-kix_list_14-2 0}.lst-kix_list_23-4>li{counter-increment:lst-ctn-kix_list_23-4}.lst-kix_list_16-1>li{counter-increment:lst-ctn-kix_list_16-1}ol.lst-kix_list_23-1.start{counter-reset:lst-ctn-kix_list_23-1 0}.lst-kix_list_23-1>li{counter-increment:lst-ctn-kix_list_23-1}.lst-kix_list_2-7>li:before{content:\"o  \"}.lst-kix_list_2-5>li:before{content:\"\\0025aa   \"}.lst-kix_list_17-5>li{counter-increment:lst-ctn-kix_list_17-5}ol.lst-kix_list_10-3.start{counter-reset:lst-ctn-kix_list_10-3 0}.lst-kix_list_22-3>li{counter-increment:lst-ctn-kix_list_22-3}.lst-kix_list_18-6>li:before{content:\"\" counter(lst-ctn-kix_list_18-6,decimal) \". \"}ol.lst-kix_list_9-4.start{counter-reset:lst-ctn-kix_list_9-4 0}ul.lst-kix_list_3-7{list-style-type:none}.lst-kix_list_14-6>li{counter-increment:lst-ctn-kix_list_14-6}ul.lst-kix_list_3-8{list-style-type:none}.lst-kix_list_10-1>li:before{content:\"\" counter(lst-ctn-kix_list_10-1,decimal) \". \"}.lst-kix_list_21-3>li{counter-increment:lst-ctn-kix_list_21-3}.lst-kix_list_18-4>li:before{content:\"\" counter(lst-ctn-kix_list_18-4,decimal) \". \"}.lst-kix_list_18-8>li:before{content:\"\" counter(lst-ctn-kix_list_18-8,decimal) \". \"}ul.lst-kix_list_3-1{list-style-type:none}.lst-kix_list_17-6>li{counter-increment:lst-ctn-kix_list_17-6}ul.lst-kix_list_3-2{list-style-type:none}ul.lst-kix_list_3-0{list-style-type:none}ol.lst-kix_list_4-3.start{counter-reset:lst-ctn-kix_list_4-3 0}ul.lst-kix_list_3-5{list-style-type:none}ul.lst-kix_list_3-6{list-style-type:none}ul.lst-kix_list_3-3{list-style-type:none}ul.lst-kix_list_3-4{list-style-type:none}.lst-kix_list_10-7>li:before{content:\"\" counter(lst-ctn-kix_list_10-7,decimal) \". \"}.lst-kix_list_10-5>li:before{content:\"\" counter(lst-ctn-kix_list_10-5,decimal) \". \"}ol.lst-kix_list_18-6.start{counter-reset:lst-ctn-kix_list_18-6 0}.lst-kix_list_10-3>li:before{content:\"\" counter(lst-ctn-kix_list_10-3,decimal) \". \"}ul.lst-kix_list_11-7{list-style-type:none}ul.lst-kix_list_11-6{list-style-type:none}ul.lst-kix_list_11-5{list-style-type:none}ul.lst-kix_list_11-4{list-style-type:none}ul.lst-kix_list_11-3{list-style-type:none}ul.lst-kix_list_11-2{list-style-type:none}ul.lst-kix_list_11-1{list-style-type:none}ul.lst-kix_list_11-0{list-style-type:none}.lst-kix_list_9-2>li:before{content:\"\" counter(lst-ctn-kix_list_9-2,decimal) \". \"}ol.lst-kix_list_14-0.start{counter-reset:lst-ctn-kix_list_14-0 0}ul.lst-kix_list_11-8{list-style-type:none}.lst-kix_list_20-8>li:before{content:\"\\0025aa   \"}.lst-kix_list_9-0>li:before{content:\"\\0025cf   \"}.lst-kix_list_16-8>li{counter-increment:lst-ctn-kix_list_16-8}.lst-kix_list_20-0>li:before{content:\"\\002212   \"}ol.lst-kix_list_10-7{list-style-type:none}.lst-kix_list_9-6>li:before{content:\"\" counter(lst-ctn-kix_list_9-6,decimal) \". \"}ol.lst-kix_list_10-8{list-style-type:none}ol.lst-kix_list_10-3{list-style-type:none}.lst-kix_list_9-4>li:before{content:\"\" counter(lst-ctn-kix_list_9-4,decimal) \". \"}ol.lst-kix_list_10-4{list-style-type:none}.lst-kix_list_23-5>li{counter-increment:lst-ctn-kix_list_23-5}ol.lst-kix_list_10-5{list-style-type:none}.lst-kix_list_11-3>li:before{content:\"\\0025cf   \"}ol.lst-kix_list_10-6{list-style-type:none}.lst-kix_list_6-3>li{counter-increment:lst-ctn-kix_list_6-3}.lst-kix_list_20-6>li:before{content:\"\\0025cf   \"}.lst-kix_list_23-0>li{counter-increment:lst-ctn-kix_list_23-0}ol.lst-kix_list_18-4.start{counter-reset:lst-ctn-kix_list_18-4 0}ol.lst-kix_list_10-1{list-style-type:none}ul.lst-kix_list_2-8{list-style-type:none}ol.lst-kix_list_10-2{list-style-type:none}.lst-kix_list_20-4>li:before{content:\"o  \"}.lst-kix_list_11-5>li:before{content:\"\\0025aa   \"}ol.lst-kix_list_22-7.start{counter-reset:lst-ctn-kix_list_22-7 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72pt}.c14{margin-left:0pt;list-style-position:inside}.c15{padding:0;margin:0}.c1{color:#000000;font-weight:700}.c13{color:#ee0000;font-weight:700}.c17{color:#ee0000}.c21{height:11pt}.c28{font-style:italic}.c26{padding-left:0pt}.c10{color:#000000}.c25{margin-left:63.8pt}.title{padding-top:0pt;color:#000000;font-size:28pt;padding-bottom:4pt;font-family:\"Calibri\";line-height:1.0;orphans:2;widows:2;text-align:left}.subtitle{padding-top:0pt;color:#595959;font-size:14pt;padding-bottom:8pt;font-family:\"Calibri\";line-height:1.0;orphans:2;widows:2;text-align:left}li{color:#002060;font-size:11pt;font-family:\"Arial\"}p{margin:0;color:#002060;font-size:11pt;font-family:\"Arial\"}h1{padding-top:18pt;color:#002060;font-weight:700;font-size:11pt;padding-bottom:4pt;font-family:\"Arial\";line-height:1.0;page-break-after:avoid;font-style:italic;orphans:2;widows:2;text-align:justify}h2{padding-top:8pt;color:#2f5496;font-size:16pt;padding-bottom:4pt;font-family:\"Calibri\";line-height:1.0;page-break-after:avoid;orphans:2;widows:2;text-align:left}h3{padding-top:8pt;color:#2f5496;font-size:14pt;padding-bottom:4pt;font-family:\"Calibri\";line-height:1.0;page-break-after:avoid;orphans:2;widows:2;text-align:left}h4{padding-top:4pt;color:#2f5496;font-size:11pt;padding-bottom:2pt;font-family:\"Calibri\";line-height:1.0;page-break-after:avoid;font-style:italic;orphans:2;widows:2;text-align:left}h5{padding-top:4pt;color:#2f5496;font-size:11pt;padding-bottom:2pt;font-family:\"Calibri\";line-height:1.0;page-break-after:avoid;orphans:2;widows:2;text-align:left}h6{padding-top:2pt;color:#595959;font-size:11pt;padding-bottom:0pt;font-family:\"Calibri\";line-height:1.0;page-break-after:avoid;font-style:italic;orphans:2;widows:2;text-align:left}<\/style><\/head><body class=\"c19 doc-content\"><ol class=\"c15 lst-kix_list_21-0 start\" start=\"1\"><li class=\"c16 li-bullet-0\"><h1 id=\"h.ybgq7it7j988\" style=\"display:inline\"><span class=\"c1 c9\">e-INVOICE 2026<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3 translation-block\"><p>\n<span class=\"c10\">The amendments introduced by <\/span><span class=\"c1\">GEO 89\/2025<\/span><span class=\"c0\"> address the dysfunctions reported by taxpayers regarding the functionality of the e-Invoice system and extend the scope of fiscal monitoring, targeting reporting deadlines, relationships with external partners, and the status of individuals carrying out economic activities.<\/span>\n<\/p><\/p><ol class=\"c15 lst-kix_list_23-0 start\" start=\"1\"><li class=\"c18 li-bullet-0 translation-block\"><span class=\"c7 c1\">The concept of \u201cWorking Days\u201d is reinstated, <\/span><span class=\"c0\">so that as of 1 January 2026<\/span><span class=\"c6\">, the deadline for transmitting invoices to the system reverts to 5 working days<\/span><span class=\"c4\">, <\/span><span class=\"c0\">abandoning the rigid threshold of 5 calendar days, which generated major difficulties during holiday periods or long weekends. This rule applies uniformly to both <\/span><span class=\"c7 c1\">B2B (Business-to-Business)<\/span><span class=\"c0\"> and <\/span><span class=\"c7 c1\">B2C (Business-to-Consumer)<\/span><span class=\"c0\"> relationships. <\/span><span class=\"c5\">The day on which the invoice is issued is not taken into account<\/span><span class=\"c0\">, the deadline effectively starting from the first hour of the following day. As a result, the pressure on accounting departments is reduced, providing additional time for the verification and validation of data before uploading it to the SPV.<\/span><\/li><\/ol><p class=\"c23 c21\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_23-0\" start=\"2\"><li class=\"c18 li-bullet-0\"><span class=\"c1 c7\">Extension of obligations in relations with non-residents:<\/span><\/li><\/ol><p class=\"c3 translation-block\"><p>\n<span class=\"c10\">Starting in 2026, taxable persons established in Romania will be required to transmit <\/span><span class=\"c13\">invoices via the e-Invoice system also for supplies or services provided to non-resident companies that hold a Romanian VAT code<\/span><span class=\"c5\">.<\/span>\n<\/p><\/p><p class=\"c3 translation-block\"><p>\n<span class=\"c10\">Suppliers must operate on two levels: <\/span><span class=\"c1\">they will report the digital invoice in the ANAF system<\/span><span class=\"c10\">, but <\/span><span class=\"c1\">will continue to transmit the document to the client through traditional means<\/span><span class=\"c10\"> (e-mail, paper format), in accordance with the general invoicing rules. There are, however, <\/span><span class=\"c13\">exceptions<\/span><span> <\/span><span class=\"c0\">to this digital reporting: fiscal receipts (simplified invoices) and intra-Community supplies where the beneficiary provides a VAT code from another EU Member State.<\/span>\n<\/p><\/p><ol class=\"c15 lst-kix_list_23-0\" start=\"3\"><li class=\"c3 c14 translation-block\"><span class=\"c7 c1\">Integration of individuals identified by CNP, who will be required to register mandatorily in the <\/span><span class=\"c0\"><\/span><span class=\"c7 c1\">e-Invoice Register <\/span><span class=\"c10 c24\">if they act as suppliers or service providers but are not organised as legal entities with a VAT number (CUI), instead using <\/span><span class=\"c1 c27\">the CNP<\/span><span class=\"c24 c10\"> for fiscal identification<\/span><span class=\"c0\">. Due to previous technical limitations, these taxpayers could not fully access the e-Invoice system.<\/span><\/li><\/ol><p class=\"c23 translation-block\"><p>\n<span class=\"c10\">Registration in the e-Invoice Register must be requested before commencing any economic activity, for new entrants. Those already active must complete the registration procedures by <\/span><span class=\"c1\">15 January 2026<\/span><span class=\"c10\">, through <\/span><span class=\"c1\">Form 082<\/span><span class=\"c0\">. This measure ensures that all economic actors, regardless of their form of organisation, are integrated into the digital ecosystem, allowing both the issuance and receipt of invoices in an interoperable format.<\/span>\n<\/p><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"2\"><li class=\"c16 li-bullet-0\"><h1 id=\"h.jb2eyu7bg7xx\" style=\"display:inline\"><span class=\"c9 c1\">THE E-VAT SYSTEM 2026 <\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">Starting 1 January 2026, the provisions requiring companies to submit an online response to the \u201ce-VAT Compliance Notice\u201d within 20 days are repealed. With the removal of this obligation, the associated severe sanctions are also eliminated:<\/span><\/p><ul class=\"c15 lst-kix_list_24-0 start\"><li class=\"c22 c26 li-bullet-0\"><span class=\"c0\">Fines ranging between RON 1,000 and RON 10,000 for failure to respond will no longer be applied.<\/span><\/li><li class=\"c22 c26 li-bullet-0\"><span class=\"c0\">The absence of a response or the partial provision of information will no longer, in itself, be considered a tax risk indicator capable of triggering automatic audits or blocking VAT refunds.<\/span><\/li><\/ul><p class=\"c21 c22\"><span class=\"c0\"><\/span><\/p><p class=\"c23\"><span class=\"c0\">The e-VAT architecture remains active. Taxpayers will continue to receive, via the Virtual Private Space (SPV):<\/span><\/p><p class=\"c3\"><span class=\"c0\">Arhitectura e-TVA r&#259;m&acirc;ne activ&#259;. Contribuabilii vor primi &icirc;n continuare prin Spa&#539;iul Privat Virtual (SPV):<\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ul class=\"c15 lst-kix_list_17-0 start\"><li class=\"c3 c14 translation-block\"><span class=\"c1\">Pre-filled VAT return (D300):<\/span><span class=\"c0\"> Transmitted by the 5th day of the month following the filing deadline, serving as a mirror of the data the State already holds through e-Invoice, e-Transport, and other systems.<\/span><\/li><li class=\"c3 c14 translation-block\"><span class=\"c1\">Compliance notice:<\/span><span class=\"c0\"> This will continue to be issued if \u201csignificant differences\u201d arise (above the 20% threshold and at least RON 5,000), but with a purely informative role for the taxpayer, helping them identify potential errors in their own accounting records.<\/span><\/li><\/ul><p class=\"c12 c21\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c6\">&nbsp;The VAT return (Form 300) completed by the taxpayer remains the sole legal act of declaration, the pre-filled version issued by ANAF not having the legal status of a tax receivable title.<\/span><\/p><p class=\"c2\"><span class=\"c6\"><\/span><\/p><p class=\"c3 translation-block\"><p>\n<span class=\"c10\">For companies applying the VAT on cash accounting system, the application of e-VAT is postponed until <\/span><span class=\"c1\">30 September 2026<\/span><span class=\"c0\">.<\/span>\n<\/p><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">Since sanctions are being abolished, e-VAT becomes useful for companies, which can use the data transmitted by ANAF to detect omissions or duplications in invoicing, without the fear of an audit and without the burden of justificatory reporting.<\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"3\"><li class=\"c3 c8\"><h1 id=\"h.ie3l5mfhnlpm\" style=\"display:inline\"><span class=\"c9 c1\">THE MICROENTERPRISE TAX RETURNS TO A SINGLE RATE OF 1%<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3 translation-block\"><p>\n<span class=\"c10\">According to GEO 89\/2025 amending Law no. 227\/2015 on the Fiscal Code, the tax regime applicable to microenterprises <\/span><span class=\"c13\">returns, as of 2026, to a single rate of 1%, <\/span><span class=\"c10\">as was the case in 2023.<\/span>\n<\/p><\/p><p class=\"c3 translation-block\"><p>\n<span class=\"c1\">The <\/span><span class=\"c1 c28\">3% rate has been eliminated<\/span><span class=\"c1\">, which had previously applied depending on the level of revenues or the activities carried out<\/span><span class=\"c0\">.<\/span>\n<\/p><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">With the removal of the 3% rate, references in the Fiscal Code to the EUR 60,000 sub-threshold and to the list of activities taxed at 3% are also eliminated.<\/span><\/p><p class=\"c3 translation-block\"><p>\n<span class=\"c10\">Companies that do not meet the conditions of the microenterprise regime must apply the corporate income tax regime, the <\/span><span class=\"c1\">tax rate of which is 16%.<\/span>\n<\/p><\/p><p class=\"c3\"><span class=\"c0\">As of 1 January 2026, the ceiling applicable to the microenterprise regime is reduced from EUR 250,000 to EUR 100,000, in accordance with GEO 156\/2024.<\/span><\/p><p class=\"c3\"><span class=\"c0\">The conditions previously imposed on microenterprises are no longer justified, given the drastic reduction in their number in recent years. <\/span><\/p><p class=\"c3\"><span class=\"c0\">The other provisions of the microenterprise regime remain applicable.<\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"4\"><li class=\"c3 c8\"><h1 id=\"h.cq5xyb32ytgl\" style=\"display:inline\"><span class=\"c9 c1\">TAXATION OF INCOME FROM OTHER SOURCES AS OF 2026<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">According to GEO 89\/2025, starting in January, certain benefits granted to shareholders and associates of companies, which are classified as income from other sources, <\/span><span class=\"c1\">are taxed at 16%, instead of 10%.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">Likewise, <\/span><span class=\"c1\">the dividend tax rate also increases as of January, from 10% to 16%.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">Tax on income from other sources is calculated <\/span><span class=\"c1\">by withholding at source<\/span><span class=\"c0\">, at the time the income is granted by the income payers, by applying a 16% rate (as opposed to the previous 10%) to the gross income, in the following cases:<\/span><\/p><ul class=\"c15 lst-kix_list_3-0 start\"><li class=\"c3 c14\"><span class=\"c0\">goods and\/or services received by a participant in a legal entity, granted\/provided by the legal entity for the participant\u2019s personal benefit;<\/span><\/li><li class=\"c3 c14\"><span class=\"c0\">amounts paid to a participant in a legal entity, for the participant\u2019s personal benefit, in exchange for goods or services acquired from them, exceeding the market price for such goods or services.<\/span><\/li><\/ul><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"5\"><li class=\"c3 c8\"><h1 id=\"h.4lyvioyou0db\" style=\"display:inline\"><span class=\"c9 c1\">\u201cTHE PILLAR TAX\u201d IS ELIMINATED AS OF 2027<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">Through GEO 89\/2025 (Article I, point 52), the Romanian Government has established a clear timeline for the elimination of one of the most controversial fiscal measures of recent years: <\/span><span class=\"c1\">the tax on special constructions<\/span><span class=\"c0\">, more precisely the \u201cpillar tax\u201d, so that 2026 will be the last financial year in which companies will be required to pay this contribution. Throughout 2026, the current taxation rules remain in force, and companies will continue to have reporting and payment obligations.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">Taxable persons remain legal entities (Romanian and foreign) that own, in their assets, constructions classified under <\/span><span class=\"c1\">Group 1<\/span><span class=\"c10\"> of the <\/span><span class=\"c10 c28\">Catalogue on the classification and normal useful lives of fixed assets<\/span><span class=\"c0\">. These generally include infrastructure not subject to local building tax, such as oil wells, drilling platforms, energy transmission networks, communication towers, or irrigation canals.<\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">The applicable tax rates remain differentiated:<\/span><\/p><p class=\"c12 translation-block\"><span class=\"c13\">-The 0.5% rate:<\/span><span class=\"c17\"> <\/span><span class=\"c0\">Applies to the net value of constructions held in the taxpayer\u2019s assets as of 31 December of the previous year, 2025<\/span><\/p><p class=\"c12 translation-block\"><span class=\"c13\">-The 0.25% rate:<\/span><span class=\"c17\"> <\/span><span class=\"c0\">Applies to constructions belonging to the public or private domain of the state \/ local administrative-territorial units, which are under the administration, concession, or use of the taxpayer, and for which no local building tax is due.<\/span><\/p><p class=\"c12 c21\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">The timetable to be observed is similar to that of 2025, namely:<\/span><\/p><p class=\"c12\"><span class=\"c0\">- 25 May 2026: Deadline for submitting the annual special constructions tax return.<\/span><\/p><p class=\"c12\"><span class=\"c0\">- 30 June 2026: Deadline for payment of the first instalment (50% of the amount due).<\/span><\/p><p class=\"c12\"><span class=\"c0\">- 31 October 2026: Deadline for payment of the second instalment (the remaining 50%).<\/span><\/p><p class=\"c12 c21\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"6\"><li class=\"c3 c8\"><h1 id=\"h.c152k6adr96i\" style=\"display:inline\"><span class=\"c9 c1\">UPDATING THE NOMENCLATURE OF INDEPENDENT ACTIVITIES<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">The transition to the new CAEN codes officially began on 1 January 2025; however, an 18-month grace period was established during which both versions of the classification are recognised simultaneously. Throughout this interval, professionals may carry out their activities without interruption, with the update of the scope of activity at the Trade Register being carried out gradually, as they request other registrations or changes of status. Previously issued certificates remain fully valid, giving entrepreneurs the necessary peace of mind to focus on business rather than bureaucracy.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">The new nomenclature reflects <\/span><span class=\"c1\">the disappearance of occupations that have become anachronistic and the emergence of dynamic sectors<\/span><span class=\"c0\">. Activities such as the trade in audio-video cassettes or CDs have been eliminated, making room for modern businesses such as mobile food units (food trucks), spa centres, and new forms of trade in digital audio-video media. The regulation aims to correct the gaps between market reality and statistical codes, providing a coherent fiscal framework for activities which, although popular in recent years, did not have an exact correspondence in the former regulations.<\/span><\/p><p class=\"c3\"><span class=\"c0\">The year 2025 functioned as a hybrid transition year. Although CAEN Rev. 3 codes are already in use, the income earned during this year will continue to be taxed based on the rules established under the former classification (Rev. 2), with the change taking effect starting with income related to the year 2026, from which point the new nomenclature and its corresponding mappings become the mandatory standard for all taxpayers opting for this taxation regime.<\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"7\"><li class=\"c3 c8\"><h1 id=\"h.vvrwhtbpp7n5\" style=\"display:inline\"><span class=\"c9 c1\">THE FIRST DAY OF MEDICAL LEAVE WILL BE BORNE BY THE INSURED PERSON<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">Through Emergency Ordinance (GEO) 91\/2025 on the establishment of certain measures within the healthcare system, a temporary measure (for almost two years) was adopted whereby <\/span><span class=\"c1\">the number of days of medical leave for which the allowance is covered from the budget of the National Single Health Insurance Fund (FNUASS) is reduced by one day, for certificates issued between 1 February 2026 and 31 December 2027<\/span><span class=\"c10\">. The measure is designed not to affect insured persons in terms of contribution period and insured status; however, <\/span><span class=\"c6\">the first day of medical leave will be borne by the insured person.<\/span><\/p><p class=\"c3\"><span class=\"c0\">\u201eFor medical leave certificates issued during the period 1 February 2026 \u2013 31 December 2027, the social health insurance allowances provided under GEO no. 158\/2005 on medical leave and social health insurance allowances, as subsequently amended and supplemented, are calculated and paid by reducing them by one day,\u201d GEO no. 91\/2025 provides. <\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">These reduction periods <\/span><span class=\"c13\">will not affect the contribution period or the insured status<\/span><span class=\"c10\">. In the communication issued after the Government meeting at which the measure was adopted, it was explained that <\/span><span class=\"c17\">the first day of medical leave will be borne by the employee\/insured person<\/span><span class=\"c0\">. <\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">Upon publication in the Official Gazette, the ordinance <\/span><span class=\"c1\">was supplemented<\/span><span class=\"c10\"> as follows: <\/span><span class=\"c17\">the employer bears the allowance for days 2\u20136 of medical leave, \u201cin the case of allowances for temporary incapacity for work, with the exception of allowances related to medical leave certificates granted to insured persons for whom the isolation measure was instituted, according to Law no. 136\/2020\u201d;<\/span><\/p><p class=\"c3\"><span class=\"c0\">FNUASS covers the allowance starting <\/span><\/p><ul class=\"c15 lst-kix_list_24-0\"><li class=\"c20 li-bullet-0\"><span class=\"c0\">from the day following those borne by the employer and until the date of cessation of the insured person\u2019s temporary incapacity for work or their retirement, in the cases mentioned above; <\/span><\/li><li class=\"c20 li-bullet-0\"><span class=\"c0\">the 2nd day in the case of allowances that are fully covered, according to the law, from the FNUASS budget.<\/span><\/li><\/ul><p class=\"c23 c21 c25\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">The temporary reduction of the total amount covered by FNUASS will require additional regulations for its concrete implementation, which must be adopted within 30 days from the publication of the ordinance. <\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"8\"><li class=\"c3 c8\"><h1 id=\"h.szwql6l4d7nt\" style=\"display:inline\"><span class=\"c9 c1\">PROCEDURE REGARDING THE PRE-FILLING OF FORM D212<\/span><\/h1><\/li><\/ol><p class=\"c21 c23\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">Starting with the year 2026, the procedure regarding the pre-filling of the Single Tax Return (Form 212) is officially implemented, in the form of the \u201ce-Single Declaration\u201d, a mechanism intended to simplify bureaucracy for individuals who earned income during the year 2025.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">By 31 March, ANAF is required to make the pre-filled version of the declaration available to taxpayers, thus providing a period of almost two months for data verification before the filing deadline<\/span><span class=\"c13\">, set for 25 May<\/span><span class=\"c10\">. This functionality will be accessible primarily through the Virtual Private Space (SPV); however, the authorities have also provided an alternative <\/span><span class=\"c1\">for persons who are not yet digitalised, who may request the paper-based format directly from the offices of the tax authorities.<\/span><\/p><p class=\"c3\"><span class=\"c0\">The pre-filling mechanism is based on extensive interconnection of databases. ANAF will collect information from multiple sources, such as declarations submitted by employers (D112), records of lease agreements, pension registers, or information regarding associations without legal personality. In practice, the system will attempt to anticipate the income tax and social insurance contributions due, transforming the reporting process from a laborious calculation task into one focused on data validation.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">This pre-filled declaration does not constitute an official tax receivable title and does not release the taxpayer from responsibility; rather, it is a starting point, a working tool that must be analysed with caution. Individuals have the obligation to verify whether the figures proposed by ANAF correspond to their fiscal reality and to make the necessary corrections before final submission. Where the personal tax situation has changed or there are incomes not automatically identified by the system, responsibility for correct reporting remains entirely with the taxpayer. ANAF has already defined, through Order no. 2,736\/2025, <\/span><span class=\"c1\">the new form template to be used<\/span><span class=\"c0\"> for reporting starting in 2026.<\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">The Single Tax Return (Form 212) is completed and submitted by individuals who, during the reporting year, have earned\u2014individually or in an associative form\u2014income\/losses from Romania and\/or abroad and who owe income tax and mandatory social contributions, in accordance with the provisions of the Fiscal Code. The declaration is also submitted by individuals who, during the current year, opt to pay the health social insurance contribution.<\/span><\/p><p class=\"c3\"><span class=\"c0\">The deadline for submitting the Single Tax Return is 25 May inclusive of the year following the year in which the income was earned, for the purpose of declaring the income obtained and establishing\/finalising the annual income tax and social contributions. The declaration may also be submitted at any time during the current year in order to declare the health social insurance contribution owed by individuals who opt to pay this contribution.<\/span><\/p><p class=\"c3\"><span class=\"c0\">The declaration may be corrected by taxpayers on their own initiative whenever the current information does not correspond to that contained in the previously submitted declaration, by filing an amending declaration under the conditions provided by the Fiscal Procedure Code.<\/span><\/p><p class=\"c3\"><span class=\"c0\">The declaration is submitted, together with the completed annexes, where applicable, as follows: <\/span><\/p><p class=\"c3\"><span class=\"c0\">a) in paper format, directly at the registry office of the tax authority or by post, with acknowledgement of receipt. The declaration is provided to the taxpayer free of charge. The filing date of the paper declaration is the date of its registration with the tax authority or the date of posting, as applicable; <\/span><\/p><p class=\"c3\"><span class=\"c0\">b) by electronic means of remote transmission, in accordance with the applicable legal provisions (SPV or e-guvernare.ro). <\/span><\/p><p class=\"c3\"><span class=\"c0\">The declaration is completed by income sources and categories, by the taxpayer or by their authorised representative\/fiscal curator, appointed in accordance with the provisions of the Fiscal Procedure Code, by correctly, fully, and in good faith entering the information required by the form, corresponding to the taxpayer\u2019s fiscal situation. <\/span><\/p><p class=\"c3\"><span class=\"c0\">Persons who have earned income from multiple sources or categories of income for which there is an obligation to file the Single Tax Return shall complete a separate section for each category and source of income earned (namely, the sections relating to data on income tax on income earned, by sources and categories of income from Romania or from abroad). <\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><ol class=\"c15 lst-kix_list_21-0\" start=\"9\"><li class=\"c3 c8\"><h1 id=\"h.ly7ewswhwoww\" style=\"display:inline\"><span class=\"c9 c1\">CHANGES REGARDING THE PRIVATE PENSION PAYMENT MECHANISM<\/span><\/h1><\/li><\/ol><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c3\"><span class=\"c0\">Law no. 2\/2025 regulates Pillars II, III, and IV, establishing clear rules for the moment when contributors reach retirement age, as well as strict limitations imposed following the intervention of the Constitutional Court.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">The central element of the new legislation is the possibility of accessing part of the funds in the form of an initial lump-sum payment. Thus, <\/span><span class=\"c13\">any participant in a private pension fund will be able to request the withdrawal of up to 30% of the accumulated assets in each account held<\/span><span class=\"c10\">. This option is designed as <\/span><span class=\"c17\">a one-time facility, which may be accessed even before the start of the actual monthly pension payments, providing beneficiaries with immediate liquidity<\/span><span class=\"c10\">. This rule became universal after the initial version of the draft, which allowed oncology patients to withdraw the full amount of the funds, was declared unconstitutional. <\/span><span class=\"c13\">In the final form of the law, there are no longer any exceptions, the 30% cap applying to all categories of insured persons<\/span><span class=\"c0\">.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">From a fiscal perspective, choosing to access this 30% package requires a careful analysis of the costs. <\/span><span class=\"c17\">Amounts withdrawn as a lump-sum payment exceeding the threshold of RON 3,000 are subject to compound taxation, which includes the health social insurance contribution (CASS) of 10% and capital gains tax<\/span><span class=\"c10\">. This means that <\/span><span class=\"c1\">approximately 12\u201313% of the value of the withdrawn assets will be directed to the state budget. <\/span><span class=\"c10\">By contrast, <\/span><span class=\"c7 c1\">the strategy of staggered monthly payments appears to be a far more efficient alternative: instalments that do not exceed RON 3,000 are fully exempt from tax and contributions, while allowing the remaining funds to continue generating returns through investment.<\/span><\/p><p class=\"c3 translation-block\"><span class=\"c10\">The list of authorised entities has been significantly expanded. Thus, in addition to traditional pension administrators, life insurance companies, investment managers, and even authorised entities from the European area or from OECD member states will be able to operate. <\/span><span class=\"c1\">This openness is accompanied by a strict regime of civil and criminal liability, intended to protect participants\u2019 assets against any damage caused by improper administration<\/span><span class=\"c0\">.<\/span><\/p><p class=\"c3\"><span class=\"c0\">Beneficiaries still have time for planning and to opt for one of the two alternatives, as the mechanism will become fully operational starting on 5 January 2027. <\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><p class=\"c2\"><span class=\"c0\"><\/span><\/p><div><p class=\"c11\"><span class=\"c4\"><\/span><\/p><p class=\"c21 c29\"><span class=\"c4\"><\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Modific\u0103rile introduse prin OUG 89\/2025 corecteaza disfunc\u021bionalit\u0103\u021bile raportate de contribuabili in ceea ce priveste functionalitatea e-factura \u0219i extinde aria de acoperire a monitoriz\u0103rii fiscale<\/p>","protected":false},"author":1,"featured_media":39331,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[33],"tags":[],"class_list":["post-39299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati-legislative"],"_links":{"self":[{"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/posts\/39299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/comments?post=39299"}],"version-history":[{"count":25,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/posts\/39299\/revisions"}],"predecessor-version":[{"id":39334,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/posts\/39299\/revisions\/39334"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/media\/39331"}],"wp:attachment":[{"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/media?parent=39299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/categories?post=39299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/toporvarban.ro\/en\/wp-json\/wp\/v2\/tags?post=39299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}