Emergency Ordinance No. 8/2026 on the introduction of measures for economic recovery, the increase of productive investments and competitiveness, as well as for the amendment and supplementation of certain fiscal and budgetary regulations, has been published in the Official Journal of Romania (No. 147 of 25 February 2026). The Ordinance introduces a comprehensive package of fiscal and budgetary amendments aimed at stimulating productive investments, competitiveness, research and development (R&D), and tax compliance.
The Ordinance amends and supplements several regulations, including the Fiscal Code (Law No. 227/2015), the Fiscal Procedure Code, the Law on Private Pension Funds, the micro-enterprise regime, as well as the VAT cash accounting system. It also introduces tax incentives for taxpayers making investments, listing on capital markets, and for those who comply with their fiscal obligations or are willing to make advance tax payments in 2026.
