After attending a seminar held by a well-known tax consultancy, we have updated our January article on the main tax changes for companies in Romania in 2026. It is an important topic because, as we said before, at NEXT we feel the effects of these changes both as a company and, above all, as an ERP vendor whose systems must constantly adapt to changes in Romanian tax law.
Updated list of the main tax changes
Minimum turnover tax: transition toward elimination
The minimum turnover tax (IMCA), which applies to companies with revenues above 50 million euro, drops in 2026 from 1% to 0.5%. This is a transitional measure: IMCA will be eliminated entirely in 2027. Also from 2027, the additional tax for oil and gas companies and the tax on special constructions (the so-called "pole tax") will disappear.
For large companies, 2026 is a year of budget adjustment, and medium-term financial planning must take into account the return to corporate income tax alone from 2027.
e-Factura and e-TVA: deadline adjustments and simplifications
The deadline for submitting invoices to RO e-Factura, Romania's national e-invoicing system, is extended from 5 calendar days to 5 working days from the date of issue, for invoices issued after January 1, 2026. The deadline applies to both B2B and B2C transactions.
Failing to submit invoices to the SPV (ANAF's online portal) is penalized with a fine of 15% of the value of the invoices not submitted. Recording a received invoice that was not submitted to the system can also lead to penalties for the buyer.
Companies are no longer required to respond to RO e-TVA (pre-filled VAT return) compliance notifications, and RO e-TVA is suspended for taxpayers using VAT cash accounting until September 30, 2026.
In addition, the VAT registration threshold remains at 395,000 lei, and registration becomes mandatory at the very moment the threshold is exceeded.
Dividends and the company–shareholder relationship: stricter rules
Dividend tax rises from 10% to 16%, in line with the taxation of similar income. The new 16% rate applies to dividends distributed after January 1, 2026, regardless of the year the profit comes from. The tax is withheld and declared to ANAF in the month the dividends are paid.
The 16% rate also applies to goods or services provided to shareholders for personal use, and to amounts paid above market price in transactions with related parties.
At the same time, the law introduces clear restrictions on distributing interim dividends and granting loans to shareholders. In certain situations, the company and its shareholders can be held jointly liable for outstanding tax debts.
Also:
- Companies that distribute interim dividends can no longer grant loans to shareholders in the same year.
- If net assets fall below half of the share capital, there are restrictions on repaying shareholder loans and distributing dividends.
- Breaking these rules can lead to fines between 10,000 and 200,000 lei.
In addition, the health insurance contribution (CASS) due on dividends is calculated using the gross minimum wage of 4,050 lei (valid on January 1, 2026), with thresholds set at 6, 12 or 24 gross minimum wages, including other passive income earned during the year.
Micro-enterprises: a single rate and a lower threshold
From January 1, 2026, the 3% tax rate for micro-enterprises is eliminated. A single 1% rate remains, applicable to companies with a turnover of up to 100,000 euro (about 509,850 lei at the National Bank of Romania rate of December 31, 2025).
To remain a micro-enterprise in 2026, a company must:
- not exceed the 100,000 euro threshold on December 31, 2025 or during 2026;
- have at least one full-time employee.
Exceeding the threshold in 2026 means switching to corporate income tax, with no possibility of returning to the micro-enterprise regime later.
For managers, monthly monitoring of turnover becomes essential to avoid an unplanned switch to corporate income tax.
Crypto transactions: higher tax and wider reporting
Gains from transferring virtual currency are taxed at 16%, up from 10%. Gains below 200 lei per transaction are not taxed, provided the annual total does not exceed 600 lei.
From 2027, crypto platforms will have to report to ANAF the transactions carried out in 2026, under the EU DAC8 Directive. Crypto-asset service providers will submit detailed annual information about their users and their transactions.
The measure aims to increase transparency and reduce the risk of tax non-compliance.
Minimum wage: shrinking tax relief
The tax exemption for 300 lei of the gross minimum wage stays in place only until June 30, 2026. From July 1, the non-taxable amount drops to 200 lei.
The gross minimum wage is 4,050 lei in the first half of the year, with commitments to raise it to 4,325 lei from July 1, 2026.
For medical leave certificates issued between February 1, 2026 and December 31, 2027, sick pay is calculated with one day deducted (the first day of medical leave is not paid), except for maternity leave, maternity risk leave and cancer-related leave.
This has a direct impact on payroll costs and HR budgeting.
New obligations on payments and bank accounts
All companies must hold at least one bank account in Romania or with the State Treasury for as long as they operate. Newly established companies have a maximum of 60 working days to open one.
Failure to comply leads to fines between 3,000 and 10,000 lei and can result in the company being declared tax-inactive.
Accepting modern payment methods (bank card, online apps, payment links, RoPay and others) also becomes mandatory.
Fines:
- 20,000 to 50,000 lei for not offering a modern payment option;
- 5,000 to 7,500 lei for refusing to accept such a payment.
Fee on parcels from outside the EU
From 2026, a flat fee of 25 lei applies to parcels worth less than 150 euro coming from outside the European Union. The fee is collected by postal operators and is not refunded if the goods are returned.
This has a direct impact on e-commerce companies and importers.
New rules for medical leave
For medical leave certificates issued between February 1, 2026 and December 31, 2027, health insurance benefits are calculated and paid with one day deducted (the first day of medical leave is not paid). Exceptions: maternity leave, maternity risk leave and cancer-related leave.
Greater risk of being declared tax-inactive
The law introduces additional criteria for declaring a company tax-inactive, including not having a bank account or failing to file financial statements on time.
Inactive status means losing the right to deduct expenses and VAT, with major effects on commercial relationships.
Share capital, local taxes and higher penalties
The minimum share capital for newly established limited liability companies (SRL) is set at 500 lei.
Companies with a turnover above 400,000 lei must increase their share capital to at least 5,000 lei by December 31, 2027, or risk dissolution.
Fines for undeclared work rise significantly, up to 40,000 lei for each person identified, with a cumulative cap of 1,000,000 lei. On the local tax side, 2026 brings significant increases for buildings, land and cars, including certain categories of hybrids, and a broader reform of property taxation is scheduled for 2027.
We will come back with updates during the year. In the meantime, we wish you every success!
