Tax changes adopted by the Government through the Omnibus Ordinance: GEO no. 89/2025

The takeaway

The Romanian Government has adopted Emergency Ordinance no. 89/2025 (GEO no. 89/2025, the “Omnibus Ordinance”), which introduces new measures for fiscal consolidation by amending and supplementing several normative acts.

In detail

We present the impactful tax changes introduced by GEO no. 89/2025.

Fiscal Code

Minimum Turnover Tax (IMCA)

As of the fiscal year 2026, or a modified fiscal year beginning in 2026, the IMCA has been reduced from 1% to 0.5%.

The IMCA is eliminated as of the fiscal year 2027, or a modified fiscal year beginning in 2027.

Additional Tax for Legal Entities Operating in the Oil and Natural Gas Sectors (ICAS)

The ICAS will be eliminated as of the fiscal year 2027, or a modified fiscal year beginning in 2027.

IMCA and ICAS

For taxpayers which have reduced the value of assets under construction / assets according to indicators I and A in Article 18^1, paragraph (3), or in Article 46^2, paragraph (2), an obligation has been introduced to retain these assets in their patrimony for the remaining period equal to half of their economic useful life, as determined according to accounting regulations, but not exceeding five years. Certain assets are exempt from this provision, such as assets transferred within reorganisation operations or those alienated in liquidation/bankruptcy procedures.

In the event of non-compliance with the above obligation, the IMCA/ICAS will be recalculated for the respective amounts, accessory tax claims will be levied from the quarter/year of their reduction until 31 December 2026 or the last day of the modified fiscal year ending in 2027 and corrective tax declarations will be submitted.

Micro-enterprise Income Tax

As of 1 January 2026, the micro-enterprise income tax rate is 1%, replacing the 3% rate.

Income Tax and Social Contributions

As of 1 January 2026, income tax has been increased from 10% to 16% for the following incomes classified as income from other sources:

Goods and/or services received by a participant in a legal entity, granted/provided by the legal entity for their personal benefit.

The amount paid to a participant in a legal entity, for their personal benefit, for goods or services acquired from them, exceeding the market price for such goods or services.

Employees working under an individual full-time employment contract, at their primary place of employment, will not owe income tax and social contributions for the amount of RON 300/month from salary and salary-related income pertaining to the period 1 January – 30 June 2026, and for the amount of RON 200/month from salary and salary-related income pertaining to the period 1 July – 31 December 2026, if the following conditions are cumulatively met:

The gross monthly basic salary level established according to the individual employment contract, without including bonuses and other additions, is equal to the level of the gross national minimum wage guaranteed in payment established by normative act, in force for the month to which the income pertains.

The gross income realised from salaries and salary-related income, without including the value of meal tickets, holiday vouchers or food allowance, as applicable, granted for the same month, does not exceed RON 4,300 during the period 1 January 2026 – 30 June 2026, and RON 4,600 during the period 1 July 2026 – 31 December 2026.

Excise duties and other special taxes

The following concepts have been redefined and supplemented: Wholesale Distributor of Energy Products with Storage; Wholesale Distributor of Energy Products without Storage; Wholesale Distributor of Alcoholic Beverages and Processed Tobacco; Certificate for Wholesale Trade of Energy Products with Storage; Certificate for Wholesale Trade of Energy Products without Storage; Certificate for Energy Products Distributor; Certificate for Registered Exporter of Energy Products; Certificate for Distribution and Wholesale Trade of Alcoholic Beverages and Processed Tobacco; Distributor of Energy Products; Authorised Importer; Registered Exporter; Irregular Exit of Excise Products from an Excise Suspension Arrangement.

The authorisation of tax warehouses, registered consignees, registered dispatchers and authorised importers for economic operators wishing to distribute and wholesale alcoholic beverages, processed tobacco and energy products – gasoline, diesel, kerosene, liquefied petroleum gas, fuel oil and biofuels – will be carried out by the Commission for the Authorisation of Operators with Products Subject to Harmonised Excises established within the National Agency for Fiscal Administration (ANAF).

Economic operators wishing to distribute and wholesale alcoholic beverages, processed tobacco and energy products – gasoline, diesel, kerosene, liquefied petroleum gas and biofuels – are obliged to establish a guarantee of RON 2,500,000. Supplementary, wholesale distributors of energy products with storage and wholesale distributors of energy products without storage are obliged to own fixed tangible assets worth a minimum of RON 2,500,000, as determined by an appraisal/valuation report.

A prohibition has been introduced regarding the sale by wholesale distributors of energy products without storage to buyers other than final consumers or fuel distribution stations.

Authorised warehousekeepers presenting a high fiscal risk are now obliged to establish a guarantee equivalent to 120% of the value of excises corresponding to the quantity of excisable products they intend to dispatch. They must also submit a declaration on their own responsibility to the competent authority regarding the quantity of excisable products they intend to dispatch.

The conditions for authorisation as a registered exporter of energy products and as an authorised importer of excisable products have been established and come coming force as of 1 March 2026.

From 1 March 2026 until 31 May 2026, inclusive, economic operators holding authorisations for tax warehouses, registered consignees, registered dispatchers and authorised importers, as well as economic operators holding certificates for the distribution and wholesale trade of alcoholic beverages, processed tobacco and energy products – gasoline, diesel, kerosene, liquefied petroleum gas and biofuels – will be obliged to re-apply for authorisation or registration, as applicable.

The authorisations/certificates of economic operators who have applied for re-authorisation or re-registration within the legally provided term remain valid until the date of authorisation/registration or rejection of the authorisation/registration request.

The validity of authorisations/certificates of economic operators which have not applied for re-authorisation or re-registration within this term ceases by law on 1 June 2026.

Within 60 days of the publication of GEO no. 89/2025 in the Official Gazette, orders from the authorities will be issued to implement the changes made to the Fiscal Code in the field of excises.

Government Emergency Ordinance no. 158/2005 regarding health social insurance leave and benefits

For situations where the period of temporary work incapacity for which medical leave certificates have been issued extends into the following month and leads to exceeding the periods, the differences in benefits for temporary work incapacity caused by common illnesses or accidents outside work, resulting from recalculation and pertaining to the month prior to the one in which this operation takes place, are included in the income for the month in which they are determined and are declared in the Declaration regarding the payment obligations of social contributions, income tax and nominal record of insured persons pertaining to that month. These provisions will enter into force on 1 July 2026.

Government Ordinance no. 5/2013 regarding the establishment of special taxation measures for natural monopoly activities in the electricity and natural gas sector and Government Ordinance no. 6/2013 regarding the establishment of special measures for taxing the exploitation of natural resources other than natural gas

The income tax from activities involving the exploitation of natural resources other than natural gas has been postponed until 31 December 2027.

Government Emergency Ordinance no. 120/2021 regarding the administration, operation and implementation of the national electronic invoice system RO e-Factura

GEO no. 89/2025 clarifies that suppliers and service providers established in Romania are obliged to transmit all invoices issued to taxable persons not established but registered for VAT purposes in Romania, for operations with the place of supply/provision on Romanian territory, into the national RO e-Factura system. However, invoices are transmitted to the beneficiary according to Article 319 of the Fiscal Code (including by traditional means). Simplified invoices and invoices for intra-community supplies of goods for which the beneficiary communicates a valid VAT code in another Member State are exempt from the obligation of transmission via RO e-Factura.

The deadline for transmitting invoices in RO e-Factura in business-to-business (B2B) and business-to-consumer (B2C) relations is five working days from their issuance date, but no later than five working days from the legal issuance deadline provided in the Fiscal Code. The calculation of deadlines is done according to Regulation (EEC, Euratom) no. 1182/71, namely:

• non-working days and public holidays are considered;
• the term starts with the first hour of the first day of the term and ends upon the expiration of the last hour of the last day of the term.

It has been clarified that, if the beneficiary does not provide a tax identification code or a personal numerical code, it is necessary to verify their registration in the mandatory RO e-Factura Register. If they are not registered, the transaction can be considered B2C.

Suppliers / service providers identifying themselves by CNP (Personal Numerical Code) and obliged to transmit invoices issued through the national RO e-Factura system must request registration in the mandatory RO e-Factura Register before starting economic activities. They are registered in the register within three working days from the date of the request.

Government Emergency Ordinance no. 70/2024 regarding certain measures for the implementation and use of the pre-filled RO e-TVA statement

According to the new regulations, the obligation to respond to the RO e-TVA Compliance Notification has been eliminated. The provision according to which the RO e-TVA Compliance Notification was taken into account when establishing fiscal risk indicators has also been eliminated.

For anyone applying cash accounting VAT, the RO e-TVA system becomes operational as of 1 October 2026.

Fiscal Procedure Code

The obligation to present the fiduciary contract has been eliminated for cases of maintaining the validity of payment staggering obtained by taxpayers.

Source: [Government Emergency Ordinance no. 89/2025 for amending and supplementing Law no. 227/2015 regarding the Fiscal Code, regulating certain fiscal-budgetary measures, as well as for amending and supplementing certain normative acts, published in the Official Gazette no. 1203 dated 24 December 2025]