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.

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.

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Emergency Ordinance 43/2026 repealed Romania's RON 25 logistics tax on non-EU parcels from 1 November 2026.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

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.

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.