Repeal of the limitation on the deductibility of certain expenses related to affiliated entities and changes to the e-Invoice system

On 30 January 2026, Ordinance no. 6 amending Law no. 207/2015 on the Fiscal Procedure Code, as well as certain fiscal‑budgetary measures, was published in the Official Gazette no. 77.

Among the most important changes are:

Corporate Income Tax

• It has been decided to repeal article 25¹ of Law no. 227/2015 on the Fiscal Code.

Article 25¹ of the Fiscal Code, recently introduced by Law no. 239/2025, limited the deductibility of expenses in relation to intellectual property rights, management services and consultancy services incurred by certain taxpayers in relation to specific affiliated entities located outside Romania.

The Government approved the repeal because, from the OECD’s perspective, article 25¹ could create risks of double taxation and discriminatory treatment. The decision was taken in the context of the final stages of Romania’s OECD accession process. OECD recommended the temporary suspension and reassessment of the provisions of article 25¹.

• Starting with the first quarter of 2026, the expenses previously covered by article 25¹ of the Fiscal Code will follow the general deductibility rules set out in article 25 of the Fiscal Code for all corporate income taxpayers, including those applying the annual reporting system. The same regime applies to taxpayers that use a fiscal year different from the calendar year.

e-Invoicing

• The Government has approved the introduction of a transition period until June 1^st, 2026, for the use of the RO e-Invoice system for suppliers/service providers who identify for tax purposes by their personal identification number (“PIN”). Until this date, natural persons identified by PIN will not be obliged to use e-Factura system
• Consequently:
  • Suppliers/service providers mentioned above which have been registered in the mandatory RO e-Invoice Registry can request their removal,
  • Suppliers/service providers which started conducting economic activities before June 1^st, 2026, and are not registered in the mandatory RO e-Invoice Registry, are required to request their registration at least 3 working days before this date and are registered starting June 1^st, 2026.