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consultancy and interest charges from the group are deductible today, how the 1% cap of 2026 was introduced and repealed, and what legislative proposal L481/2026, adopted by the Senate on 21 October 2026, would change if the Chamber of Deputies adopts it.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

Working English translation of Law 162/2017 art. 62, 63, 65(7) and 40(7), as amended by GEO 137/2024 and Law 137/2025: Romanian text in force, in-force dates and amending acts for each paragraph.

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Emergency Ordinance 43/2026 repealed Romania's RON 25 logistics tax on non-EU parcels from 1 November 2026.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.

A Romanian supplier with no more than 1,000 average employees in the previous year can decline ESG data beyond the EU voluntary standard when a customer asks for its sustainability report. What Order 1281/2026 changed, what the value chain cap contains and how to answer the request.

For group engagement teams with a Romanian subsidiary: what ISA 600 (Revised) expects from the group auditor and the component auditor, and the Romanian rules on the subsidiary's own statutory audit, the ASPAAS register, appointment, internal audit and filing.

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.

The 2024 increase in size criteria did not move the audit test. A company can be small for reporting and still need a statutory audit, and internal audit with it.