The obligation to report information regarding international transportation of goods in the RO e-Transport System has been introduced for:

• the service provider from Romania, in the case of non-transfers of goods unloaded in Romania and for resulting goods that are re-shipped to the other state;

• ⁠the recipient from Romania, for non-transfers of goods dispatched from Romania and for resulting goods that are re-shipped to Romania;

• ⁠the client from Romania, in the case of the stock regime at the client's disposal, if Romania is the destination Member State of the goods;

• the supplier from Romania, in the case of the stock regime at the client's disposal, if Romania is the dispatch/transport Member State of the goods.

The transportation of excise goods under excise suspension or with excise duties paid in the Member State of dispatch is exempted from the reporting obligation in the RO e-Transport system, as well as the transportation of goods by postal service providers in postal parcels, and also the transportation of goods intended for diplomatic missions, consular offices, and armed forces of NATO and European Union member states.

If the reporting obligations in the RO e-Transport system are not met, goods will not be confiscated during subsequent checks after the goods have been transported, as long as they have been registered in the supporting documents underlying the accounting records, as well as in the users' accounting records, accordingly, during the related period.

Failure to comply with the obligation to report the relevant information in the RO e-Transport System will be sanctioned starting July 1^st, 2024.

The provisions were published through Emergency Ordinance No. 43/2024, published in the Official Gazette No. 409 of April 30, 2024.

Separately, the Ministry of Finance has published a Guide on the use of the national system RO e-Transport for monitoring road transportation of goods.

A new box titled "Rectification form following a compliance notification receival" has been introduced alongside the box named "Rectification form" in the following tax forms:

• Form 101 "Corporate income tax Return";

• Form 101 "Consolidated Return on corporate income tax determined by the fiscal group";

• Form 301 "Special value added tax Return";

• Form 307 "Submission regarding the amounts resulting from adjustment/correction of value added tax adjustments/regularization";

• Form 311 "Output value added tax Return owed by taxable persons whose VAT registration number has been canceled according to para. 11, letr. a) -e), letr. g), or letr. h) from art. 316 of Law No. 227/2015 regarding the Romanian Tax code";

• Form 710 "Rectification form".

The box will only be ticked if amendments to previously submitted forms are made following a compliance notification received from the tax authorities.

Moreover, a new form named "Request for correction of material errors in the VAT return" has been introduced. The form will be filled out if corrections are necessary in the previously submitted VAT returns, regardless of whether the incorrect information is noticed by the taxpayer or as a result of a compliance notification received.

The updates were issued by ANAF through Order No. 779/2024 and published in the Official Gazette No. 374 of April 22, 2024.

The new form 112 "Statement regarding the obligations to pay social contributions, income tax and the nominal record of insured persons" has been introduced, including the changes introduced through the Emergency Ordinance No. 115/2023 regarding the non-taxable RON 200 threshold of the minimum wage, the withholding of CASS (health insurance contribution) for rental income, incomes from associations with legal entities and intellectual property rights, amounts incurred by the employer for placing employees' children in early education units, CASS owed by individuals with suspended employment contract and who also benefit of CASS indemnity.

The changes introduced by the Ordinance will apply starting with income earned in April 2024.

The amendments are introduced through Order No. 723/31/474/1.264/2024, published in the Official Gazette no. 376 of April 22, 2024.

The local tax authority will notify taxpayers of luxury property tax for which a taxable value higher than RON 2,500,000 has been determined, by May 30 of the year for which the special tax on high-value real estate and movable property is due.  

Moreover, the local tax authority responsible for determining the relevant taxable value will transmit the information regarding the assessed taxable value to the central tax authority where the taxpayer is domiciled.

Submission and payment of the real estate special tax must be carried out by September 30, inclusively, of the current fiscal year.

These provisions were published through Emergency Ordinance No. 43/2024 in the Official Gazette No. 409 dated April 30, 2024.

Individuals that own land/buildings in Romania and can provide evidence of at least three blood donations within a calendar year, made at specialized blood collection centers, may benefit from a percentage reduction for property tax. Similarly, individuals with special needs may also qualify for the same percentage reduction.

The reduction is granted by local councils based on supporting documentation specified within the local council resolution. This reduction is cumulative with other bonuses granted and applies to the difference resulting from deducting the bonuses from the owed tax.

The reduction or exemption from paying the tax applies starting from January 1st of the following year in which the individual submits the supporting documents.

These provisions were published through Law No. 74/2024 in the Official Gazette No. 290 from April 3rd, 2024.

The provision, according to which, the income of companies falling under the CAEN codes listed in Order No. 5433/2023, which establishes legal entities operating in energy, oil, and gas sectors, is excluded from the calculation formula of the specific tax (minimum turnover tax), has been repealed. Therefore, starting from April 2024, companies operating in the mentioned sectors are required to calculate and report the specific tax, according to Law No. 296/2023.

This provision was repealed by Order no. 643/2024, published in the Official Gazette no. 329 from April 10, 2024.

Starting from July 1st, 2024, the maximum number of entities selected in the category of large sized taxpayers will decrease from 3,000 taxpayers to 2,000, and up to 25,000 will be selected in the category of medium sized taxpayers.

Until recently, the authorities for the administration of large and medium sized taxpayers annually selected and listed the entities in descending order of size, based on the basic and specific criteria fulfilled, up to 3,000 large sized taxpayers and, respectively, 20,000 medium sized taxpayers.

These changes were introduced through Order No. 665/2024, published in the Official Gazette no. 344 from April 12, 2024.

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