Amendments in terms of income tax and social security

Changes regarding the values of cultural vouchers and nursery vouchers

In Official Gazette no. 899 of October 1, 2025, it was published the new value of nursery vouchers, amounting to 710 lei (which applies for February and March 2026 as well). Also, in Official Gazette no. 900 of October 1, 2025, the new value of cultural vouchers was published, amounting to a maximum of 240 lei per month, and a maximum of 470 lei per event.

Amendments to Law No. 448/2006 on the protection and promotion of the rights of people with disabilities

On October 17, 2025, Law No. 153/2025 amending and supplementing Law No. 448/2006 on the protection and promotion of the rights of people with disabilities was published in Official Gazette No. 961. This legislative act introduces significant changes to Article 78 of Law No. 448/2006, mainly concerning the activities carried out by the “authorized protected units”.

The main amendment relates to Article 78, paragraph (4³), which clarifies the activities that can be performed by authorized protected units established within organizations of people with disabilities. The amendment explicitly mentions the possibility for authorized protected units, established within organizations of people with disabilities, to also perform sales activities, and not be limited to intermediary activities. Additionally, it introduces the specific requirement that the goods and/or services subject to sale and/or intermediation activities, offered by another authorized protected unit, must be produced/performed, partially or entirely, through the work performed by individuals with disabilities employed in that authorized protected unit.

This law came into force on October 20, 2025.

Changes regarding certain tax forms

In the Official Gazette No. 995 dated October 29, 2025, it  was published the Order of the President of the National Agency for Fiscal Administration regarding the amendment of the Order of the President of the National Agency for Fiscal Administration No. 1.699/2021 for the approval of the tax registration forms for taxpayers and the types of tax obligations that form the fiscal vector, as well as the Order of the President of the National Agency for Fiscal Administration No. 631/2016 for the approval of the model and content of certain forms for tax registration and cancellation of registration for value-added tax purposes.

Changes have been made to several tax forms, including Form 020 (Tax Registration Declaration/Declaration of Changes for Romanian and foreign individuals holding a Romanian personal identification number) and Form 030 (Tax Registration Declaration/ Declaration of Changes/ Cancellation Declaration for individuals who do not hold a Romanian personal identification number).

This Order came into force on October 29, 2025.

Changes regarding Double Taxation Treaties (DTT)

In the Official Gazette No. 996 of October 29, 2025, the Law on the ratification of the Convention between Romania and the Principality of Andorra for the elimination of double taxation concerning income and capital taxes and the prevention of tax evasion and avoidance of tax payment, as well as the Protocol to the Convention, was published, along with the Law on the ratification of the Convention between Romania and the United Kingdom of Great Britain and Northern Ireland for the elimination of double taxation concerning income and capital gains taxes and the prevention of tax evasion and avoidance of tax payment, and the Protocol to the Convention.

The Convention between Romania and the Principality of Andorra entered into force on October 29, 2025. According to its provisions, it will take effect, in Romania’s case, starting from or after the first day of January of the calendar year immediately following the year in which the Convention entered into force (as per the process agreed between the states).

The Convention between Romania and the United Kingdom of Great Britain and Northern Ireland entered into force on October 29, 2025. According to its provisions, it will take effect, in Romania’s case, starting from or after the first day of January of the calendar year following the year in which the Convention entered into force.

For more details, please consult the Official Gazette website.