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Romania: Amendments to various direct and indirect taxes, new e-invoicing obligations

Elimination of reduced tax rate applicable to calculation of tax for residential buildings owned by legal entities also postponed to 2027

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january 13, 2026

Government Emergency Ordinance no. 89/2025 (published on December 24, 2025) introduced amendments to the following taxes:

  • 1% minimum turnover tax on companies with turnover exceeding €50 million
  • Additional tax for activities in the oil and natural gas sectors
  • Income tax for microenterprises
  • Excise taxes

Additionally, the method of payment for medical leave has been modified, new obligations related to the electronic invoicing (e-invoicing) system have been introduced, and the tax on special constructions will be removed beginning in 2027. 

In a separate development, a few days after the adoption of Law 239/2025 (Fiscal Measures Package 2), Government Emergency Ordinance 78/2025 came into effect, postponing the elimination of the reduced tax rate applicable to the calculation of tax for residential buildings owned by legal entities (which could have increased the tax on apartments owned by companies up to tenfold) by one year. Consequently, the elimination is now due to take effect starting in 2027, not 2026.  

Read a January 2026 report prepared by the KPMG member firm in Romania

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