Changes regarding secondary establishments, abrogation of the 1% deductibility cap for expenses with affiliates and postponement of the registration of individuals in RO e-Factura: Government Ordinance no. 6/2026

The takeaway

Government Ordinance no. 6/2026 amended the Fiscal Procedure Code and the Fiscal Code. 

We present below the main changes.

In detail 

The changes to the Fiscal Procedure Code

According to Government Ordinance no. 6/2026, taxpayers with several secondary establishments acting as payers of salaries and salary-related income within the territorial area of the same administrative-territorial unit/subdivision are required, starting 2 February 2026, to make one of them a designated secondary establishment. 

Taxpayers with several secondary establishments acting as payers of salaries and salary-related income within the territorial area of the taxpayer’s fiscal domicile are required to declare and pay the tax on salary income and salary-related income due for the employees of these secondary establishments using their own tax identification code, and they are no longer required to request the fiscal registration of secondary establishments located within the territorial area of the unit where the taxpayer’s headquarters (fiscal domicile) is located.

The application of penalties for failure to submit registration declarations for existing secondary establishments is suspended until 30 June 2026. 

Government Ordinance no. 6/2026 also introduces transitional rules for taxpayers with several secondary establishments within the territorial area of the same administrative-territorial unit. In this respect, they must notify the competent tax authority of the designated secondary establishment, as well as of all secondary establishments located within the same unit. The tax identification code assigned to the designated secondary establishment remains valid, while the other tax identification codes are cancelled ex officio by the tax authority.

Taxpayers with one or more secondary establishments within the same territorial unit as the taxpayer’s fiscal domicile must notify the competent tax authority of all secondary establishments located within that same unit.

The changes to the Fiscal Code 

Through Government Ordinance no. 6/2026, Article 25¹ of the Fiscal Code was abrogated. The 1% cap on the deductibility of expenses recorded by taxpayers with turnover below EUR 50 million in transactions with affiliated entities that are not established/incorporated in Romania and do not have their place of effective management in Romania is eliminated.

Corporate income tax payers will apply the regime provided under Article 25 of the Fiscal Code, applicable to deductibility for the determination of the fiscal result starting with the first quarter of 2026 for the determination of the fiscal result for 2026 in the case of taxpayers applying the annual system for declaring and paying corporate income tax. 

RO e-Factura

According to Government Ordinance no. 6/2026, 1 June 2026 is the new deadline for the mandatory transition of individuals carrying out economic activities based on the personal numerical code (CNP) to the RO e-Factura electronic invoicing system. 

Individuals already registered in the RO e-Factura register may request temporary removal from the register, while those who are not registered must enroll at least three working days before the start of activity (and will be registered starting 1 July 2026).

Source: [Government Ordinance no. 6/2026 amended Law no. 207/2015 on the Fiscal Procedure Code, as well as introducing certain fiscal-budgetary measures, published in the Official Gazette no. 77 dated 30 January 2026]