For CFOs of Romanian subsidiaries: when management, consultancy and interest charges from the group are deductible today, how the 1% cap of 2026 was introduced and repealed, and what legislative proposal L481/2026, adopted by the Senate on 21 October 2026, would change if the Chamber of Deputies adopts it.

Owners of homes with a taxable value above RON 2,500,000 or cars bought for over RON 375,000 who did not file form 216 can now receive an ANAF notice. The 20-day, 7-day, 60-day and 45-day deadlines under ANAF Order 1444/2026, and what they mean for owners living abroad.

CAS or CASS owed on 2025 income, for example from a PFA, rent, dividends or a foreign pension, but not declared in the Single Return? Under ANAF Order 1457/2026, ANAF sends a notice, offers a hearing and then sets the contributions on fixed bases. The 20-day and 60-day terms, the bases, the rates and the options after the decision, with the references to the law.

A loop of invoices from A to B to C and back to A shows in one subsidiary's SAF-T file only as a sale to B and a purchase from C. How a group CFO can review the D406 data, the free trade register data and ANAF's public registers, what the Fiscal Code says on affiliated persons and market value, and why a red flag is not a conclusion.

For CEOs and CFOs of foreign groups: who binds a Romanian SRL, within which limits, when a change of directors counts against third parties, when signing can be delegated, and what payment documents must show.

A foreign shareholder can check a Romanian company for free: basic trade register data, every registration in BERC, VAT registration, ANAF's quarterly lists and balance sheet data. What each source shows, how to use it, and what certificates and copies cost.