The KPMG member firm in Romania has prepared a tax guide that covers the following:
- Permanent establishment (PE) profit tax
- Uneven treatment of hybrid instruments
- Fiscal consolidation in the field of profit tax
- Minimum PE turnover tax
- Global minimum tax due by large multinational and national enterprise groups
- Tax on micro-enterprise income
- Special tax on high-value immovable and movable assets
- Tax on income obtained in Romania by non-residents
- Double taxation avoidance agreements
- Income tax
- Excise duties
- Customs tax
- Property taxes and fees
- Construction tax
- Fiscal facilities
- Transfer pricing
- Fiscal procedure
- Reporting obligations for tax-benefit transactions (DAC6)
- Obligations for digital platform operators (DAC7)
- Accounting regulations
Read the 2025 report (Romanian): Tax Guide 2025