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Romania: Implementation of DAC8; guidance on special VAT scheme for small enterprises; measures related to logistics tax

Recent tax developments in Romania

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february 10, 2026

Emergency Ordinance No. 71/2025 introduces reporting rules for cryptoassets (DAC8), aligned with the latest OECD cryptoasset reporting framework (CARF) and common reporting standard (CRS) updates, and also exempts lawyers from certain DAC6 obligations.

In addition, Order No. 2509/2025 provides forms and procedures for the special value added tax (VAT) scheme for small enterprises.

Finally, Law No. 239/2025 introduces measures related to the logistics tax, applicable from January 1, 2026.


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

Vlad Craciun | vcraciun@kpmg.com

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