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Romania: Proposed amendments to tax procedure law submitted to Parliament

Draft legislation would amend Law 207/2015

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December 22, 2025

The government in September 2025 submitted draft legislation to Parliament proposing amendments to Law 207/2015 (tax procedure law), including new criteria for tax risk classification and fiscal inactivity, limits on inactivity periods, and dissolution procedures for inactive entities.

The bill also would revise rules for tax payment installment plans, introduce upper limits for simplified plans, and suspend the tax restructuring mechanism until December 31, 2026.


For more information, contact a KPMG tax professional in Romania:

Vlad Craciun | vcraciun@kpmg.com

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