{"id":4140,"date":"2026-01-17T10:50:33","date_gmt":"2026-01-17T10:50:33","guid":{"rendered":"https:\/\/bmalegal.ro\/romania-modificari-fiscale-si-juridice-in-2026-noutati-privind-dreptul-societar-tva-raporturile-de-munca-si-proprietatea\/"},"modified":"2026-05-23T12:07:27","modified_gmt":"2026-05-23T12:07:27","slug":"romania-modificari-fiscale-si-juridice-in-2026-noutati-privind-dreptul-societar-tva-raporturile-de-munca-si-proprietatea","status":"publish","type":"post","link":"https:\/\/bmalegal.ro\/ro\/romania-modificari-fiscale-si-juridice-in-2026-noutati-privind-dreptul-societar-tva-raporturile-de-munca-si-proprietatea\/","title":{"rendered":"Rom\u00e2nia: modific\u0103ri fiscale \u0219i juridice \u00een 2026 \u2013 nout\u0103\u021bi privind dreptul societar, TVA, raporturile de munc\u0103 \u0219i proprietatea"},"content":{"rendered":"

Odat\u0103 cu \u00eenceputul anului 2026, intr\u0103 \u00een vigoare o serie cuprinz\u0103toare de reforme fiscale, financiare \u0219i juridice \u00een Rom\u00e2nia. Aceste modific\u0103ri \u00eei afecteaz\u0103 pe contribuabilii persoane juridice \u0219i pe IMM-uri, pe arii precum impozitul pe profit, taxele locale, conformitatea TVA \u0219i guvernan\u021ba corporativ\u0103. Mai jos prezent\u0103m o sintez\u0103 a celor mai relevante modific\u0103ri, aplicabile \u00eencep\u00e2nd cu 1 ianuarie 2026, structurate pe domenii.<\/p>\n<\/div>

\"Romania<\/span><\/div>

Guvernan\u021b\u0103 corporativ\u0103 \u0219i m\u0103suri de conformare<\/h2><\/h3><\/div>

Cont bancar obligatoriu<\/strong><\/h4>\n

Toate societ\u0103\u021bile trebuie s\u0103 de\u021bin\u0103 un cont de pl\u0103\u021bi \u00een Rom\u00e2nia<\/strong>, fie la o banc\u0103 privat\u0103, fie la Trezoreria Statului. Societ\u0103\u021bile nou \u00eenmatriculate au 60 de zile lucr\u0103toare de la \u00eenmatriculare<\/strong> pentru a-\u0219i deschide un astfel de cont. Ne\u00eendeplinirea obliga\u021biei atrage nu doar amenzi (3.000 \u2013 10.000 RON), ci constituie acum, \u00een mod expres, un temei pentru declararea inactivit\u0103\u021bii fiscale<\/strong>. \u00cencep\u00e2nd cu 2026, dac\u0103 o societate nu are un cont bancar\/trezorerial rom\u00e2nesc, autoritatea fiscal\u0103 o poate declara inactiv\u0103, ceea ce atrage suspendarea codului de TVA \u0219i pierderea dreptului de deducere a cheltuielilor.<\/p>\n

Legea str\u00e2nge calendarul pentru societ\u0103\u021bile inactive. O societate care nu \u00ee\u0219i depune situa\u021biile financiare anuale \u00een termen de 5 luni de la termenul-limit\u0103<\/strong> va fi declarat\u0103 inactiv\u0103<\/strong> de autorit\u0103\u021bile fiscale. Odat\u0103 inactiv\u0103, dac\u0103 nu remediaz\u0103 situa\u021bia \u00een termen de 12 luni<\/strong>, societatea face obiectul procedurii de dizolvare din oficiu<\/strong>. \u00cen fapt, ANAF trebuie s\u0103 solicite dizolvarea dup\u0103 un an de inactivitate continu\u0103.<\/p>\n

Statutul de inactivitate \u0219i dizolvarea<\/strong><\/h4>\n

Rom\u00e2nia reintroduce regulile privind capitalul minim pentru SRL-uri<\/strong>:<\/p>\n

Pentru consolidarea disciplinei financiare, societ\u0103\u021bile cu capitaluri proprii diminuate sunt supuse unor restric\u021bii noi<\/strong>:<\/p>\n

Cerin\u021be privind capitalul social minim<\/strong><\/h4>\n

Dac\u0103 o societate are active nete negative sau sub jum\u0103tate din capital, este obligat\u0103, ca regul\u0103, s\u0103 \u00ee\u0219i refac\u0103 capitalurile proprii<\/strong> (de exemplu, printr-o majorare de capital). Noua lege fixeaz\u0103 un calendar ferm: o asemenea societate trebuie s\u0103 \u00ee\u0219i remedieze situa\u021bia activelor nete p\u00e2n\u0103 la sf\u00e2r\u0219itul exerci\u021biului financiar urm\u0103tor<\/strong> celui \u00een care a fost constatat\u0103 problema. Dac\u0103 nu reu\u0219e\u0219te s\u0103 restabileasc\u0103 activele nete peste prag \u00een acest termen, risc\u0103 o amend\u0103 cuprins\u0103 \u00eentre 10.000 \u0219i 200.000 RON<\/strong>. Mai mult, dac\u0103 societatea r\u0103m\u00e2ne subcapitalizat\u0103 doi ani consecutivi<\/strong> \u0219i are \u00eemprumuturi de la ac\u021bionari\/asocia\u021bi<\/strong> nerambursate, aceasta trebuie s\u0103 transforme aceste \u00eemprumuturi \u00een capital social<\/strong>. Ne\u00eendeplinirea acestei conversii datorie-capital se sanc\u021bioneaz\u0103 cu o amend\u0103 mai mare (40.000 \u2013 300.000 RON<\/strong>). \u00cen cazuri extreme, neechilibrarea persistent\u0103 a capitalului poate determina autorit\u0103\u021bile sau p\u0103r\u021bile interesate s\u0103 solicite dizolvarea judiciar\u0103<\/strong> a entit\u0103\u021bii.<\/p>\n

Practica dividendelor trimestriale este reglementat\u0103 mai strict. O societate nu poate distribui dividende interimare (trimestriale) dac\u0103 mai are pierderi neacoperite sau regulariz\u0103ri neefectuate din distribuiri anterioare<\/strong>. \u00cen esen\u021b\u0103, toate distribuirile interimare anterioare trebuie finalizate (prin situa\u021biile financiare anuale) \u00eenainte de a se declara altele noi. Societ\u0103\u021bile trebuie s\u0103 calculeze cu aten\u021bie profiturile \u0219i s\u0103 asigure conformitatea pentru a evita sanc\u021biunile.<\/p>\n

Pentru prevenirea evit\u0103rii obliga\u021biilor fiscale prin schimb\u0103ri de ac\u021bionariat, transferul unei participa\u021bii de control \u00eentr-un SRL impune acum notificarea \u0219i avizul autorit\u0103\u021bii fiscale<\/strong>. Legea prevede c\u0103, atunci c\u00e2nd un asociat majoritar<\/strong> \u00ee\u0219i \u00eenstr\u0103ineaz\u0103\/cedeaz\u0103 p\u0103r\u021bile sociale:<\/p>\n

Active nete \u0219i restric\u021bii privind \u00eemprumuturile<\/strong><\/h4>\n

Pachetul legislativ \u00eent\u0103re\u0219te, de asemenea, competen\u021bele coercitive fiscale<\/strong>. De exemplu, inspectorii fiscali \u0219i vamali vor purta camere video corporale<\/strong> pe durata controalelor (\u00eenregistr\u0103rile pot fi folosite \u00een investiga\u021bii), iar func\u021bionarii pot fi supu\u0219i testelor de integritate \u0219i evalu\u0103rilor psihologice<\/strong> pentru prevenirea corup\u021biei. \u00cen plus, regulile privind e\u0219alonarea la plat\u0103<\/strong> sunt mai stricte: marii contribuabili trebuie s\u0103 prezinte contracte de fideiusiune, iar cererile de e\u0219alonare simplificat\u0103 sunt plafonate (obliga\u021bii de p\u00e2n\u0103 la 400.000 RON pentru persoane juridice). Modific\u0103rile \u00een materie de insolven\u021b\u0103<\/strong> extind, de asemenea, r\u0103spunderea administratorilor \u0219i a persoanelor cu leg\u0103turi str\u00e2nse pentru ac\u021biunile care decapitalizeaz\u0103 o societate \u00eenaintea intr\u0103rii \u00een faliment.<\/p>\n

Cheltuielile pl\u0103tite c\u0103tre societ\u0103\u021bi afiliate din str\u0103in\u0103tate<\/strong> pentru management, consultan\u021b\u0103 sau proprietate intelectual\u0103<\/strong> sunt deductibile acum doar \u00een limita a 1% din totalul cheltuielilor<\/strong> anuale. Orice astfel de costuri intragrup care dep\u0103\u0219esc 1% sunt nedeductibile<\/strong> la calculul impozitului pe profit. (Aceast\u0103 regul\u0103 scute\u0219te<\/em> anumite cazuri, de exemplu societ\u0103\u021bile cu cifra de afaceri din anul precedent de peste 50 de milioane EUR sau cele care de\u021bin un acord de pre\u021b \u00een avans.)<\/p>\n

Regimul micro\u00eentreprinderilor este restr\u00e2ns \u0219i simplificat<\/strong> \u00eencep\u00e2nd cu 2026. Doar societ\u0103\u021bile cu cifr\u0103 de afaceri sub 100.000 EUR<\/strong> (\u00een sc\u0103dere de la 250.000 EUR) pot aplica impozitul de 1% pe venituri<\/strong>, iar cota majorat\u0103 de 3% este eliminat\u0103. Regimul este simplificat la o cot\u0103 unic\u0103 de 1%, cerin\u021ba minim\u0103 privind num\u0103rul de salaria\u021bi este men\u021binut\u0103, iar restric\u021biile bazate pe sectorul de activitate sunt eliminate.<\/p>\n

Obliga\u021bia de refacere a capitalului<\/strong><\/h4>\n

Marile companii cu cifra de afaceri de peste 50 de milioane EUR<\/strong> r\u0103m\u00e2n supuse, \u00een 2026, impozitului minim pe cifra de afaceri<\/strong> (IMCA), \u00eens\u0103 cota este redus\u0103 la 0,5%<\/strong> (de la 1%). Acest impozit minim<\/strong> se aplic\u0103 doar \u00een 2026 \u0219i va fi abrogat integral \u00een 2027<\/strong>.<\/p>\n

Impozitul de 1% pe valoarea construc\u021biilor (\u201etaxa pe st\u00e2lp\u201d) va fi eliminat \u00eencep\u00e2nd cu 2027<\/strong>.<\/p>\n

Dividende interimare<\/strong><\/h4>\n

Impozitul pe dividendele<\/strong> distribuite at\u00e2t persoanelor fizice, c\u00e2t \u0219i persoanelor juridice<\/strong> cre\u0219te la 16%<\/strong> (de la 10%) pentru orice distribuiri efectuate \u00eencep\u00e2nd cu 1 ianuarie 2026<\/strong>, indiferent de anul \u00een care s-a ob\u021binut profitul.<\/p>\n

\u00cen mod similar, orice bunuri sau servicii puse la dispozi\u021bia ac\u021bionarilor\/asocia\u021bilor de c\u0103tre societate pentru uz personal<\/strong> sau sumele pl\u0103tite acestora peste valoarea de pia\u021b\u0103 (tratate adesea drept alte venituri) vor fi impozitate acum la 16% (\u00een cre\u0219tere de la 10%)<\/strong>.<\/p>\n

Transferul p\u0103r\u021bilor sociale \u0219i certificatul de conformare fiscal\u0103<\/strong><\/h4>\n

Impozitul re\u021binut la surs\u0103 pe c\u00e2\u0219tigurile din ac\u021biuni \u0219i titluri<\/strong> este \u00een cre\u0219tere<\/strong>. Pentru tranzac\u021biile realizate prin intermediari, impozitul va fi de 3%<\/strong> (dac\u0103 activele v\u00e2ndute au fost de\u021binute mai mult de 1 an) sau 6%<\/strong> (dac\u0103 au fost de\u021binute cel mult 1 an). C\u00e2\u0219tigurile din v\u00e2nz\u0103ri efectuate \u00een afara unui intermediar financiar<\/strong> (inclusiv anumite v\u00e2nz\u0103ri directe de p\u0103r\u021bi sociale) sunt impozitate acum la 16%<\/strong> (anterior 10%).<\/p>\n

Veniturile din transferul de criptomonede (monede virtuale)<\/strong> vor fi impozitate la 16%<\/strong> \u00eencep\u00e2nd cu 2026 (\u00een cre\u0219tere de la 10%). Regula de minimis<\/em> se p\u0103streaz\u0103: c\u00e2\u0219tigurile individuale din cripto sub 200 RON per tranzac\u021bie sunt scutite, cu condi\u021bia ca totalul c\u00e2\u0219tigurilor anuale s\u0103 nu dep\u0103\u0219easc\u0103 600 RON.<\/p>\n

Intr\u0103 \u00een vigoare modific\u0103ri semnificative ale impozitului pe cl\u0103diri<\/strong> local. Valoarea impozabil\u0103 standard a cl\u0103dirilor a fost actualizat\u0103 substan\u021bial<\/strong> pentru 2026 \u2013 de exemplu, valoarea normat\u0103 a unei cl\u0103diri reziden\u021biale din beton cre\u0219te de la 1.000 lei\/m\u00b2 \u00een 2025 la 2.677 lei\/m\u00b2<\/strong> \u00een 2026. Av\u00e2nd \u00een vedere c\u0103 autorit\u0103\u021bile locale stabilesc \u00een continuare cotele de impozitare (\u00eentre 0,08% \u0219i 0,2%), aceast\u0103 triplare a bazei de impozitare<\/strong> \u00eenseamn\u0103 c\u0103 multe societ\u0103\u021bi \u0219i persoane fizice vor \u00eenregistra cre\u0219teri abrupte ale impozitului pe proprietate<\/strong>. Fiecare municipalitate va aplica cota aleas\u0103 noilor valori, mai ridicate.<\/p>\n

Alte reforme administrative<\/strong><\/h4>\n

Scutirile de la impozitul pe teren<\/strong> pentru anumite categorii (terenuri degradate etc.) sunt eliminate \u00een 2026, iar noile facilit\u0103\u021bi la impozitul pe teren sunt limitate. Impozitele pe autovehicule<\/strong> se modific\u0103, de asemenea \u2013 consiliile locale vor impozita autovehiculele mai sever, \u00een func\u021bie de emisii (norma de poluare). \u00cen mod notabil, autoturismele electrice<\/strong>, anterior scutite, vor fi supuse unui impozit anual de 40 RON<\/strong> \u00eencep\u00e2nd cu 2026. Impozitele pe autovehicule pentru motoarele mai vechi, cu emisii ridicate, vor cre\u0219te, de regul\u0103 (detaliile difer\u0103 \u00een func\u021bie de capacitatea cilindric\u0103 \u0219i de norma Euro, stabilite de fiecare localitate).<\/p>\n<\/div>

Impozitul pe profit \u0219i regimul micro\u00eentreprinderilor<\/h2><\/h3><\/div>

Plafonarea deductibilit\u0103\u021bii la impozitul pe profit<\/strong><\/h4>\n

Impozitul special pe activele de valoare mare<\/strong> este triplat<\/strong> \u00eencep\u00e2nd cu 2026. Imobilele reziden\u021biale cu valoare de peste 2,5 milioane RON<\/strong> \u0219i autoturismele cu valoare de peste 375.000 RON<\/strong> vor fi supuse unui impozit anual de 9% din valoare<\/strong> (\u00een cre\u0219tere de la 0,3%).<\/p>\n

Anumite scutiri locale sunt restr\u00e2nse. De exemplu, propriet\u0103\u021bile agricole \u0219i cele cu destina\u021bie turistic\u0103<\/strong> pierd scutirile integrale \u2013 serele agricole, silozurile \u0219i cl\u0103dirile pentru depozitare agricol\u0103 nu vor mai fi scutite 100%, ci vor beneficia de o reducere de impozit de 50%<\/strong> \u00eencep\u00e2nd cu 2026. De asemenea, reducerea anterioar\u0103 de 50% pentru cl\u0103dirile din domeniul ospitalit\u0103\u021bii utilizate sub 180 de zile pe an se elimin\u0103, astfel \u00eenc\u00e2t hotelurile\/pensiunile pot datora impozit pe cl\u0103diri pe tot parcursul anului.<\/p>\n

Impozitul pe veniturile micro\u00eentreprinderilor<\/strong><\/h4>\n

Pentru \u00eembun\u0103t\u0103\u021birea administr\u0103rii, autorit\u0103\u021bile implementeaz\u0103 \u201eRO e-Proprietate\u201d<\/strong>, un registru electronic centralizat al activelor imobiliare. Acest sistem, aplicabil \u00een 2026, va consolida datele privind propriet\u0103\u021bile la nivel na\u021bional, pentru a sprijini evaluarea \u0219i executarea fiscal\u0103 local\u0103.<\/p>\n

Pragul de \u00eenregistrare \u00een scopuri de TVA a fost stabilit la 395.000 RON<\/strong> (aproximativ 80.000 EUR) \u00eencep\u00e2nd cu august 2025. Astfel, \u00een 2026, micile \u00eentreprinderi cu cifr\u0103 de afaceri de peste 395.000 RON<\/strong> trebuie s\u0103 se \u00eenregistreze ca pl\u0103titoare de TVA.<\/p>\n

Impozitul minim pe cifra de afaceri<\/strong><\/h4>\n

\u00cencep\u00e2nd cu 1 ianuarie, societ\u0103\u021bile rom\u00e2ne\u0219ti trebuie s\u0103 transmit\u0103 facturile prin sistemul RO e-Factura \u00een termen de 5 zile lucr\u0103toare<\/em><\/strong> de la emitere (modificare fa\u021b\u0103 de cele 5 zile calendaristice aplicabile \u00een 2025).<\/p>\n

Obliga\u021bia de e-facturare se extinde acum la facturile emise c\u0103tre contribuabili nereziden\u021bi<\/strong> \u00eenregistra\u021bi \u00een scopuri de TVA \u00een Rom\u00e2nia. Cu alte cuvinte, dac\u0103 o societate rom\u00e2neasc\u0103 vinde unei companii str\u0103ine care are cod de TVA rom\u00e2nesc (f\u0103r\u0103 sediu local), \u0219i acele facturi trebuie s\u0103 treac\u0103 prin e-Factura.<\/p>\n

Abrogarea impozitului pe construc\u021bii<\/strong><\/h4>\n

Pentru v\u00e2nz\u0103rile c\u0103tre persoane fizice (B2C)<\/strong>, noi reguli de raportare se aplic\u0103 de la 15 ianuarie 2026<\/em>. Societ\u0103\u021bile trebuie s\u0103 coreleze datele din e-Factura cu deconturile de TVA pentru opera\u021biunile B2C. Aceasta presupune un control sporit al facturilor de retail (\u00een special pentru categoriile de produse cu risc fiscal ridicat), prin platforma guvernamental\u0103.<\/p>\n<\/div>

Impozite pe dividende \u0219i pe veniturile din investi\u021bii<\/h2><\/h3><\/div>

Impozit pe dividende<\/strong><\/h4>\n

Ne\u00eendeplinirea termenelor sau a cerin\u021belor de transmitere e-Factura constituie contraven\u021bie, sanc\u021bionat\u0103 conform Codului de procedur\u0103 fiscal\u0103.<\/p>\n

Noul sistem de deconturi de TVA precompletate (RO e-TVA) este simplificat. \u00cencep\u00e2nd cu 2026, societ\u0103\u021bile nu mai sunt obligate s\u0103 r\u0103spund\u0103 la neconcordan\u021bele<\/strong> identificate \u00een deconturile de TVA elaborate de autoritatea fiscal\u0103. \u201eNotificarea de conformare RO e-TVA\u201d se abrog\u0103<\/strong>, astfel \u00eenc\u00e2t societ\u0103\u021bile nu mai trebuie s\u0103 justifice formal diferen\u021bele dintre declara\u021biile proprii \u0219i datele precompletate. \u00cen plus, pentru societ\u0103\u021bile care aplic\u0103 sistemul TVA la \u00eencasare<\/strong>, transmiterea oric\u0103ror notific\u0103ri e-TVA este suspendat\u0103 p\u00e2n\u0103 la 30 septembrie 2026<\/strong>, dat\u0103 p\u00e2n\u0103 la care sistemul ar trebui s\u0103 fie pe deplin func\u021bional.<\/p>\n

Beneficii acordate ac\u021bionarilor<\/strong><\/h4>\n

De la 1 iulie 2026, salariul minim brut cre\u0219te la 4.325 RON.<\/p>\n

Stimulentele fiscale pentru salaria\u021bii cu venituri reduse continu\u0103, \u00eens\u0103 cu sc\u0103dere progresiv\u0103. Pentru ianuarie-iunie 2026<\/strong>, angajatorii pot aplica \u00een continuare o sum\u0103 neimpozabil\u0103 de 300 RON pe lun\u0103<\/strong> pentru salaria\u021bii remunera\u021bi la salariul minim brut. Aceast\u0103 parte a salariului este scutit\u0103 de impozit pe venit \u0219i de contribu\u021bii sociale<\/strong>, sporind efectiv salariul net. Pentru iulie-decembrie 2026<\/strong>, suma neimpozabil\u0103 se reduce la 200 RON pe lun\u0103<\/strong>.<\/p>\n

C\u00e2\u0219tiguri de capital din titluri<\/strong><\/h4>\n

Pentru persoanele care desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente (PFA) \u0219i pentru al\u021bi contribuabili care ob\u021bin venituri din activit\u0103\u021bi independente, plafonul anual al contribu\u021biei de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS) cre\u0219te<\/strong>. Baza maxim\u0103 pentru CASS este de 72 de salarii minime brute<\/strong> pentru 2026 (de la 60). \u00cen practic\u0103, freelancerii cu venituri mai mari vor datora p\u00e2n\u0103 la aproximativ 72 \u00d7 salariul minim \u00d7 10%<\/strong> drept CASS. Dac\u0103 venitul net este \u226472 salarii minime, pl\u0103tesc 10% asupra venitului net efectiv; peste acest prag, contribu\u021biile sunt plafonate la nivelul a 72 de salarii.<\/p>\n

O m\u0103sur\u0103 temporar\u0103 afecteaz\u0103 plata concediilor medicale. Pentru certificatele de concediu medical eliberate \u00eentre 1 februarie 2026 \u0219i 31 decembrie 2027, angajatorii nu mai suport\u0103 prima zi<\/strong> de concediu medical. Informa\u021biile privind concediul medical vor trebui, de asemenea, \u00eenregistrate \u00een Registrul Electronic al Salaria\u021bilor (REGES).<\/p>\n

C\u00e2\u0219tiguri din criptomonede<\/strong><\/h4>\n

Rom\u00e2nia a trecut la un registru de eviden\u021b\u0103 a salaria\u021bilor integral online (REGES-Online<\/strong>, care \u00eenlocuie\u0219te Revisal). Astfel, angajatorii trebuie s\u0103 \u00eenregistreze cu promptitudine toate concediile medicale \u00een sistemul electronic<\/strong>, care suspend\u0103 automat contractul individual de munc\u0103<\/strong> al salariatului pe durata concediului medical. Salaria\u021bii sunt obliga\u021bi s\u0103 transmit\u0103 f\u0103r\u0103 \u00eent\u00e2rziere certificatele medicale, iar angajatorii trebuie s\u0103 le transmit\u0103 compartimentului de contabilitate pentru \u00eenregistrarea \u00een REGES-Online. Neoperarea acestor suspend\u0103ri \u00een REGES poate atrage amenzi de 5.000 \u2013 8.000 RON din partea inspectoratului teritorial de munc\u0103.<\/p>\n<\/div>

O nou\u0103 obliga\u021bie corporativ\u0103 \u2013 \u201epunctele de lucru\u201d cu 1 \u2013 5 salaria\u021bi trebuie \u00eenregistrate sub o identitate fiscal\u0103 unic\u0103. \u00cencep\u00e2nd cu 1 ianuarie 2026, societ\u0103\u021bile care au orice loca\u021bie \u00een care lucreaz\u0103 1 \u2013 5 persoane (un birou local, un magazin etc.) trebuie s\u0103 ob\u021bin\u0103 un Cod de Identificare Fiscal\u0103 (CUI) distinct pentru acel punct de lucru.<\/h2><\/h3><\/div>

Baz\u0103 de impozitare imobiliar\u0103 majorat\u0103<\/strong><\/h4>\n

Pentru combaterea economiei subterane, amenzile pentru munca nedeclarat\u0103<\/strong> au crescut. Fiecare caz de salariat care lucreaz\u0103 f\u0103r\u0103 un contract valabil atrage acum o sanc\u021biune de 40.000 RON<\/strong> (\u00een cre\u0219tere de la 20.000 RON), cu un plafon cumulativ de 1 milion RON pentru \u00eenc\u0103lc\u0103ri multiple.<\/p>\n

Persoanele fizice care \u00eenchiriaz\u0103 propriet\u0103\u021bi pe termen scurt sunt supuse unor reguli fiscale noi. \u00cencep\u00e2nd cu 2026, venitul din \u00eenchirierea locuin\u021belor personale pentru perioade sub 30 de zile<\/strong> se calculeaz\u0103 cu o deducere forfetar\u0103 a cheltuielilor de 30%<\/strong> \u0219i se impoziteaz\u0103 la 10%<\/strong> asupra venitului net r\u0103mas. Astfel rezult\u0103 un impozit efectiv de aproximativ 7% din chiria brut\u0103. Proprietarii trebuie s\u0103 \u021bin\u0103 un registru al veniturilor din \u00eenchiriere<\/strong> \u0219i s\u0103 pl\u0103teasc\u0103 asigur\u0103ri de s\u0103n\u0103tate dac\u0103 veniturile din \u00eenchiriere dep\u0103\u0219esc anumite praguri (6, 12 sau 24 \u00d7 salariul minim, \u00een func\u021bie de venitul total). (Veniturile din \u00eenchiriere pe termen lung tradi\u021bional\u0103 r\u0103m\u00e2n supuse cotei forfetare de deducere de 20% \u0219i impozitului de 10%.) Aceste reguli, care vizeaz\u0103 platformele de tip Airbnb\/Booking, atrag \u00een sfera fiscal\u0103 \u00eenchirierile informale.<\/p>\n

Impozite pe terenuri \u0219i pe autovehicule<\/strong><\/h4>\n

Se introduce o nou\u0103 tax\u0103 logistic\u0103 de 25 RON<\/strong> per colet pentru bunurile cu valoare redus\u0103 importate din afara UE<\/strong>. Aplicabil\u0103 \u00eencep\u00e2nd cu 1 noiembrie 2025<\/strong>, aceast\u0103 tax\u0103 se aplic\u0103 fiec\u0103rui colet sub 150 EUR care intr\u0103 \u00een Rom\u00e2nia (de regul\u0103, prin servicii po\u0219tale\/curierat pentru comer\u021bul electronic). Obliga\u021bia de a declara \u0219i a pl\u0103ti taxa revine serviciului de livrare sau curierului<\/strong>, care o poate recupera de la v\u00e2nz\u0103tor sau de la platform\u0103. \u00cen esen\u021b\u0103, comenzile online din Asia\/SUA sub 150 EUR pot include acum o tax\u0103 suplimentar\u0103 de 25 lei. Societ\u0103\u021bile din logistica de comer\u021b electronic trebuie s\u0103 respecte obliga\u021bia de colectare \u0219i remitere a acestei taxe c\u0103tre autorit\u0103\u021bi.<\/p>\n

De\u0219i nu este o noutate a anului 2026, atragem aten\u021bia c\u0103 sistemul RO e-Transport<\/strong> (pentru monitorizarea bunurilor cu risc fiscal ridicat aflate \u00een tranzit) continu\u0103 s\u0103 fie aplicat, cu sanc\u021biuni introduse treptat, conform reglement\u0103rilor de la finalul anului 2024. Firmele care transport\u0103 bunuri precum legume, alcool sau materiale de construc\u021bii trebuie s\u0103 foloseasc\u0103 raportarea e-Transport sau risc\u0103 amenzi\/confiscare, \u00eentruc\u00e2t perioada de gra\u021bie s-a \u00eencheiat.<\/p>\n

Impozit pe activele \u201ede lux\u201d<\/strong><\/h4>\n

Pe plan interna\u021bional, o nou\u0103 Conven\u021bie Rom\u00e2nia \u2013 Regatul Unit pentru evitarea dublei impuneri<\/strong> intr\u0103 \u00een vigoare la 1 ianuarie 2026. Aceast\u0103 conven\u021bie actualizat\u0103 se va aplica dividendelor, dob\u00e2nzilor, redeven\u021belor \u0219i altor fluxuri de venituri, modific\u00e2nd cotele de impunere prin re\u021binere la surs\u0103 \u0219i cooperarea fiscal\u0103 reciproc\u0103 dintre cele dou\u0103 state. Companiile afectate, cu rela\u021bii de afaceri \u00een Regatul Unit, ar trebui s\u0103 analizeze noile prevederi ale tratatului (de exemplu, cotele reduse de re\u021binere la surs\u0103 pentru anumite pl\u0103\u021bi, aplicabile \u00een Rom\u00e2nia de la 1 ianuarie, iar \u00een Regatul Unit, pentru impozitul pe profit, \u00eencep\u00e2nd cu aprilie 2026).<\/p>\n

SRL-urile nou \u00eenfiin\u021bate<\/strong> \u00eencep\u00e2nd din 2026 trebuie s\u0103 aib\u0103 un capital social de cel pu\u021bin 500 RON<\/strong> (aproximativ 100 EUR).<\/p>\n

Reducerea scutirilor<\/strong><\/h4>\n

Societ\u0103\u021bile existente<\/strong> nu sunt afectate, cu excep\u021bia cazului \u00een care se dezvolt\u0103: orice SRL a c\u0103rui cifr\u0103 de afaceri anual\u0103 dep\u0103\u0219e\u0219te 400.000 RON<\/strong> (aproximativ 80.000 EUR) trebuie s\u0103 \u00ee\u0219i majoreze capitalul social la cel pu\u021bin 5.000 RON<\/strong>. Legea prevede un termen p\u00e2n\u0103 la sf\u00e2r\u0219itul exerci\u021biului financiar urm\u0103tor pentru aceast\u0103 majorare.Perioad\u0103 tranzitorie<\/strong>: societ\u0103\u021bile care au dep\u0103\u0219it deja pragul cifrei de afaceri au la dispozi\u021bie o fereastr\u0103 de 2 ani (p\u00e2n\u0103 la sf\u00e2r\u0219itul anului 2027) pentru a se conforma<\/strong> noului prag minim de capital. Ne\u00eendeplinirea cerin\u021bei privind capitalul p\u00e2n\u0103 la termen poate atrage dizolvarea societ\u0103\u021bii, dispus\u0103 de instan\u021b\u0103<\/strong>.<\/p>\n

Registru electronic al propriet\u0103\u021bilor<\/strong><\/h4>\n

Dac\u0103 activele nete (capitalurile proprii) ale unei societ\u0103\u021bi scad sub jum\u0103tate din capitalul social subscris<\/strong>, aceasta nu poate distribui dividende<\/strong> (inclusiv dividende interimare) p\u00e2n\u0103 la refacerea activelor nete peste 50% din capital. Aceast\u0103 regul\u0103 extinde dispozi\u021bia preexistent\u0103 din Legea societ\u0103\u021bilor, dubl\u00e2nd-o cu blocaje la distribuirea dividendelor \u0219i cu amenzi.<\/p>\n<\/div>

Taxe locale pe imobile \u0219i autovehicule<\/h2><\/h3><\/div>

VAT Registration Threshold<\/strong><\/h4>\n

The VAT registration threshold was set to RON 395,000<\/strong> (approx. \u20ac80,000) as of August 2025. Thus in 2026, small businesses exceeding RON 395k turnover<\/strong> must register as VAT payers.<\/p>\n

 <\/p>\n

RO E-Invoice (E-Factura) Mandate<\/strong><\/h3>\n

Starting January 1, Romanian companies must transmit invoices through the RO e-Factura system within 5 working<\/em> days<\/strong> of issuance (a shift from 5 calendar days in 2025).<\/p>\n

 <\/p>\n

Scope Expansion<\/strong><\/h4>\n

The e-invoicing obligation now extends to invoices issued to non-resident businesses<\/strong> that are registered for Romanian VAT. In other words, if a Romanian firm sells to a foreign company that has a RO VAT code (without a local establishment), those invoices must also go through e-Factura.<\/p>\n

 <\/p>\n

B2C Reporting<\/strong><\/h4>\n

For sales to individuals (B2C)<\/strong>, new reporting rules apply from January 15, 2026<\/em>. Businesses must correlate e-Factura data with their VAT returns for B2C operations. This implies increased scrutiny of retail invoices (especially in high-fiscal-risk product categories) through the government platform.<\/p>\n

 <\/p>\n

Penalties<\/strong><\/h4>\n

Failure to comply with the e-Factura submission timelines or requirements constitutes a contravention, enforced under the Fiscal Procedure Code.<\/p>\n

 <\/p>\n

RO E-VAT (Pre-Filled Returns)<\/strong><\/h4>\n

The new system of pre-completed VAT returns (RO e-TVA) is made less burdensome. Starting 2026, companies are no longer required to respond to discrepancies<\/strong> identified in the draft VAT returns generated by the tax authority. The \u201cRO e-TVA Compliance Notice\u201d is repealed<\/strong>, meaning firms won\u2019t have to formally justify differences between their filings and the pre-filled data. Additionally, for businesses using the cash-accounting VAT scheme<\/strong>, the transmission of any e-TVA notifications is suspended until September 30, 2026<\/strong>, by which time the system should be fully functional.<\/p>\n<\/div>

Conformitate TVA \u0219i e-facturare<\/h2><\/h3><\/div>

Minimum Gross Wage Increase<\/strong><\/h4>\n

As of 1 July 2026, the gross minimum wage is increased to RON 4,325.<\/p>\n

 <\/p>\n

Minimum Wage Tax Facility<\/strong><\/h4>\n

The fiscal incentives for low-income employees continue, though phasing down. For January\u2013June 2026<\/strong>, employers can still apply a RON 300 per month tax-free allowance<\/strong> for employees earning the minimum gross wage. This portion of salary is exempt from income tax and social charges<\/strong>, effectively boosting net pay. For July\u2013December 2026<\/strong>, the tax-free amount is reduced to RON 200 per month<\/strong>.<\/p>\n

 <\/p>\n

Health Insurance Cap for Independents<\/strong><\/h4>\n

For self-employed individuals (PFA) and other independent activity earners, the annual health insurance contribution (CASS) ceiling increases<\/strong>. The maximum CASS base is 72 gross minimum salaries<\/strong> for 2026 (up from 60). In practice, this means higher-income freelancers will owe up to RON \u224872 \u00d7 minimum wage \u00d7 10%<\/strong> as CASS. If net earnings \u226472 min wages, they pay 10% on actual net income; beyond that, contributions are capped at the 72-wage level.<\/p>\n

 <\/p>\n

Sick Leave Compensation<\/strong> <\/h4>\n

A temporary measure affects sick pay. For medical leave certificates issued between Feb 1, 2026 and Dec 31, 2027, employers no longer pay the first day<\/strong> of medical leave. Information regarding the medical leave will also need to be registered with Electronic Labor Registry (REGES) .<\/p>\n

 <\/p>\n

Electronic Labor Registry (REGES) Updates<\/strong><\/h4>\n

Romania has moved to a fully online employee registry (REGES-Online<\/strong>, replacing Revisal). With this, employers must promptly record all medical leave in the electronic system<\/strong>, which automatically suspends the employee\u2019s labor contract<\/strong> during the sick leave. Employees are required to send medical certificates immediately, and employers must forward them to accounting to input in REGES-Online. Failure to operate these suspensions in REGES can result in fines of RON 5,000\u20138,000 by the labor inspectorate.<\/p>\n

 <\/p>\n

Registering Work Locations<\/strong><\/h4>\n

A new corporate obligation \u2013 \u201csecondary work points\u201d with 1\u20135 employees must be registered<\/strong> for a unique tax identity. Effective January 1, 2026, companies that have any location employing 1\u20135 people (a local office, shop, etc.) must obtain a distinct Tax Identification Code (CUI)<\/strong> for that work point.<\/p>\n

 <\/p>\n

Tougher Labor Penalties<\/strong><\/h4>\n

To combat the underground economy, fines for undeclared work<\/strong> have increased. Each case of an employee working without a proper contract now carries a penalty of RON 40,000<\/strong> (up from RON 20,000), with a cumulative cap of RON 1 million for multiple violations.<\/p>\n<\/div>

Nout\u0103\u021bi privind raporturile de munc\u0103 \u0219i contribu\u021biile sociale<\/h2><\/h3><\/div>

Short-Term Rentals (Airbnb-Type)<\/strong><\/h4>\n

Individuals renting out property on a short-term basis face new tax rules. From 2026, income from renting personal residences for periods under 30 days<\/strong> is calculated with a flat 30% expense deduction<\/strong> and taxed at 10%<\/strong> on the remaining net income. This yields an effective tax of ~7% of gross rents. Hosts must keep a rental income ledger<\/strong> and pay health insurance if their rental income exceeds certain thresholds (6, 12 or 24 \u00d7 minimum wage, depending on total income). (Traditional long-term rental income continues with a 20% flat expense deduction and 10% tax). These rules, aimed at platforms like Airbnb\/Booking rentals, draw informal rentals into the tax net.<\/p>\n

 <\/p>\n

Import Parcel Fee<\/strong><\/h4>\n

A new logistics fee of RON 25<\/strong> per package is introduced for low-value goods imported from outside the EU<\/strong>. Effective November 1, 2025<\/strong>, this fee applies to each parcel under \u20ac150 entering Romania (often via postal\/courier services for e-commerce). The obligation to declare and pay the fee falls on the delivery service or courier<\/strong>, which can recover it from the seller or platform. Essentially, online orders from Asia\/US under \u20ac150 may now include an extra 25 lei charge. Companies in e-commerce logistics need to comply with collection and remittance of this fee to authorities.<\/p>\n

 <\/p>\n

E-Transport Enforcement<\/strong><\/h4>\n

While not new in 2026, note that the RO e-Transport system<\/strong> (for monitoring high-risk goods in transit) continues to be enforced, with phased-in penalties as established in late 2024. Firms moving goods like vegetables, alcohol, or construction materials must use the e-Transport reporting or face fines\/confiscation, as the grace period has ended.<\/p>\n

 <\/p>\n

Double Tax Treaty with UK<\/strong><\/h4>\n

On the international front, a new Romania\u2013United Kingdom Double Taxation Convention<\/strong> enters into force on January 1, 2026. This updated treaty will apply to dividends, interest, royalties, and other income flows, altering withholding tax rates and mutual tax cooperation between the two countries. Affected businesses with UK dealings should review the new treaty provisions (e.g. reduced withholding rates on certain payments, effective in Romania from Jan 1 and in the UK from April 2026 for corporation tax).<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":4142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-4140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ro"],"yoast_head":"\nRom\u00e2nia: modific\u0103ri fiscale \u0219i juridice \u00een 2026 \u2013 nout\u0103\u021bi privind dreptul societar, TVA, raporturile de munc\u0103 \u0219i proprietatea<\/title>\n<meta name=\"description\" content=\"Odat\u0103 cu \u00eenceputul anului 2026, intr\u0103 \u00een vigoare o serie cuprinz\u0103toare de reforme fiscale, financiare \u0219i juridice \u00een Rom\u00e2nia. 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