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consultancy and interest charges from the group are deductible today, how the 1% cap of 2026 was introduced and repealed, and what legislative proposal L481/2026, adopted by the Senate on 21 October 2026, would change if the Chamber of Deputies adopts it.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

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.

The fine for fiscal receipts without the QR code, the receipt identification number or the buyer's tax code is suspended until 31 October 2027 inclusive. The obligation itself has not changed, and other errors on receipts are fined now. What a Romanian receipt must contain and what retailers should plan.

Emergency Ordinance 43/2026 repealed Romania's RON 25 logistics tax on non-EU parcels from 1 November 2026. The delivery date decides: October deliveries are still declared and paid by 25 November 2026, while tax collected for later deliveries is refunded within 30 days. What couriers, sellers and platforms must do now.

From the September 2026 and Q3 2026 VAT returns, one of 14 risk situations is enough to send a Romanian VAT refund claim to anticipated inspection. What ANAF Order 1425/2026 changed, point by point, and how to prepare the refund file.

On 30 October 2026 ANAF announced a national VAT compliance programme with information letters. What ANAF compares, how to tell a letter from a compliance notification or an inspection notice, and how to correct VAT returns, material errors and informative returns before an inspection.

Account 473 is the Romanian suspense account. The rules give three months to clarify each item and require a note on any year-end balance. Here is what a group can ask its Romanian subsidiary for.

Order 1194/2025 set the 30 June 2025 accounting reports for entities with turnover above EUR 1 million; the filing deadline was 18 August 2025.

From 1 August 2025, Law 141/2025 raised the standard VAT rate in Romania from 19% to 21% and replaced the 5% and 9% reduced rates with one 11% rate. The main measures, as they stood in July 2025.

Romania publishes detailed criteria to identify high fiscal risk companies under the Fiscal Code. See who is targeted and how the risk assessment works. High Fiscal Risk Rules for Businesses | Order 417/1204/2025

Starting July 2025, Romanian authorities use a centralised registry for sanctions under the RO e-Transport system. Learn how ANAF, Customs and Police apply and update penalties.

If your Romanian accountant records amounts in account 473, a deadline applies: three months to clarify each item, and a note in the financial statements for any year-end balance.