PKF Econometrica

PKF Econometrica Since 2007, SC PKF Econometrica SRL is a family member PKF International

A welcome practical change for companies and individual taxpayers.ANAF Order no. 705/2026 (Official Gazette no. 494 of J...
28/09/2026

A welcome practical change for companies and individual taxpayers.

ANAF Order no. 705/2026 (Official Gazette no. 494 of June 15, 2026) approves the procedure for conducting certain inspections, hearings, and mediations online, through the MF–ANAF video platform, without travel to the tax office.

How it works:
🔹 Identification via qualified SPV certificate, SPV credentials with OTP, or ROeID (Law 214/2024)
🔹 ANAF informs the taxpayer through SPV about the online option and the meeting time
🔹 The option for videoconference is exercised through SPV within 2 working days; if the option is not exercised, the taxpayer is deemed not to have chosen online participation
🔹 Where the law allows postponement, the procedure regulates the request and response through SPV

For companies with many ANAF interactions, digitalization means time saved — and a different kind of preparation: the file must be perfectly ordered before the meeting.

💎 [email protected]
🔔 www.pkf.ro
✅ Experience and expertise

A technical update with direct impact on payroll processes.The new model of Form 112 — the declaration on payment obliga...
25/09/2026

A technical update with direct impact on payroll processes.
The new model of Form 112 — the declaration on payment obligations for social contributions, income tax, and the nominal record of insured persons — reflects recent legislative changes on social contributions (CAS), health contributions (CASS), income tax, and minimum wage facilities.
Why it matters:
🔹 Form 112 is the fundamental monthly declaration for all companies with employees
🔹 Payroll software and HR systems must be updated to the new structure
🔹 An error in Form 112 cascades: notifications, inspections, recalculations with additional charges
For HR and payroll teams: Immediate check of internal system compatibility with the new model is the practical step. For companies that outsource payroll, provider confirmation is now mandatory.
─────────────────────────
💎 [email protected]
🔔 www.pkf.ro
✅ Experience and expertise


RO - O actualizare tehnică cu impact direct asupra proceselor de payroll.
Noul model al Formularului 112 — declarația privind obligațiile de plată a contribuțiilor sociale, impozitului pe venit și evidența nominală a persoanelor asigurate — reflectă modificările legislative recente privind CAS, CASS, impozitul pe venit și facilitățile pentru salariul minim.
De ce contează:
🔹 Formularul 112 este declarația lunară fundamentală pentru toate companiile cu salariați
🔹 Software-urile de salarizare și sistemele HR trebuie actualizate cu noua structură
🔹 O eroare în 112 se traduce în cascadă: notificări, controale, recalculări cu accesorii
Pentru echipele HR și payroll: verificarea imediată a compatibilității sistemelor interne cu noul model este pasul practic. Pentru companiile care externalizează salarizarea, o confirmare din partea furnizorului este acum obligatorie.
─────────────────────────
💎 [email protected]
🔔 www.pkf.ro
✅ Experiență și competență

A concrete opportunity for taxpayers who manage their cash flow well.The Ministry of Finance has approved the Procedure ...
24/09/2026

A concrete opportunity for taxpayers who manage their cash flow well.
The Ministry of Finance has approved the Procedure for granting the 3% bonus on annual corporate income tax and on microenterprise income tax for fiscal year 2025. The order implements Article 7 of GEO no. 8/2026.
What you should know:
🔹 The bonus applies for fiscal year 2025 (or the modified fiscal year starting in 2025)
🔹 It is granted to both corporate income taxpayers and microenterprise income taxpayers
🔹 Main condition: meeting all declaration and payment obligations on time
🔹 The procedure clarifies the calculation, the request process, and the regularization in case of a subsequent inspection
For companies up to date with tax obligations, the bonus means a net 3% reduction in tax owed. Checking eligibility before the Form 101 or 100 deadline is the immediate practical step.
─────────────────────────
💎 [email protected]
🔔 www.pkf.ro
✅ Experience and expertise


RO - O oportunitate concretă pentru contribuabilii care își gestionează bine cash-flow-ul.
Ministerul Finanțelor a aprobat Procedura de acordare a bonificației de 3% din impozitul pe profit anual și din impozitul pe veniturile microîntreprinderilor aferent anului fiscal 2025. Ordinul aplică prevederile art. 7 din OUG nr. 8/2026.
Ce trebuie să știți:
🔹 Bonificația se aplică pentru anul fiscal 2025 (sau anul fiscal modificat care începe în 2025)
🔹 Se acordă atât plătitorilor de impozit pe profit, cât și celor de impozit pe veniturile microîntreprinderilor
🔹 Condiția principală: îndeplinirea la termen a obligațiilor declarative și de plată
🔹 Procedura clarifică modul de calcul, de solicitare și de reglare în cazul unui control ulterior
Pentru companiile la zi cu obligațiile fiscale, bonificația înseamnă o reducere netă de 3% din impozitul datorat. Verificarea eligibilității înainte de termenul Declarației 101 sau 100 este pasul practic imediat.
─────────────────────────
💎 [email protected]
🔔 www.pkf.ro
✅ Experiență și competență

An important clarification for companies undergoing insolvency prevention procedures.Law no. 170/2026 amends the Tax Pro...
22/09/2026

An important clarification for companies undergoing insolvency prevention procedures.
Law no. 170/2026 amends the Tax Procedure Code and aligns it with Law no. 85/2014. The new rules establish how tax obligations are administered for taxpayers with a court-confirmed restructuring agreement or an approved restructuring plan.
What changes:
🔹 Clear rules on the order of settling tax obligations for taxpayers under restructuring
🔹 Specific rules on offsetting VAT amounts approved for refund, with different treatment depending on the period the negative VAT balance relates to and on when the restructuring agreement is confirmed or the plan is approved
🔹 Tax claims reduced through the restructuring agreement or plan are cancelled when the procedure closes, provided the debtor complies with the agreement or plan
🔹 Clarification of the relationship between restructuring and payment rescheduling
🔹 Tax obligations under suspended enforcement can be settled through any method, except forced ex*****on
For companies considering restructuring as an alternative to insolvency, now is the time to reassess the tax strategy under the new framework.
______________________________
💎 [email protected]
🔔 www.pkf.ro
✅ Experience and expertise

17/09/2026

A strategic signal about the direction of the Romanian tax administration.
Starting January 1, 2027, Law no. 164/2026 introduces a performance-based reward mechanism for ANAF and AVR personnel.
What the law provides:
🔹 Clear framework for performance bonuses based on collection results
🔹 Rules for periodic performance evaluation
🔹 Sanctions for unsatisfactory results
🔹 Stated objective: increased efficiency of collection institutions
An ANAF/AVR incentivized on results means, in practice, a more active tax administration in inspections. Companies should anticipate an intensification of inspections and greater attention on fiscal risk indicators. Preparation starts now.
─────────────────────────
💎 [email protected]
🔔 www.pkf.ro
✅ Experience and expertise

15/09/2026

Order No. 1020/2026 introduces important changes to the Mandatory RO e-Invoice Register.

Associations, foundations, non-profit entities, political parties and religious organizations not registered for VAT purposes must request registration before starting economic activities. Registration is completed through Form 082, Section III.

Certain eligible entities already listed in the Optional RO e-Invoice Register will be transferred automatically, without submitting a new application.

For guidance on how these changes may apply to your organization, contact the PKF Econometrica team.

[email protected]
www.pkf.ro

Law no. 177/2026 introduces the cancellation of certain VAT differences and related accessories for the periods and situ...
11/09/2026

Law no. 177/2026 introduces the cancellation of certain VAT differences and related accessories for the periods and situations expressly provided by law.

Amounts already settled may be refunded upon request, while the cancellation of eligible tax obligations will be carried out automatically by the tax authority.

Discover the key provisions and the situations covered by the new law in our carousel.

For guidance tailored to your company’s specific circumstances, contact the PKF Econometrica team.

📩[email protected]
www.pkf.ro

The deadline for updating CAEN codes is approaching.Your company's business activity must be classified under the new CA...
04/09/2026

The deadline for updating CAEN codes is approaching.

Your company's business activity must be classified under the new CAEN Rev. 3 nomenclature, and the corresponding changes registered with the Trade Register Office.

What to check:

CAEN codes in your articles of association
Codes recorded in the Trade Register
Whether your actual activities match the new classification

Deadline: 25 September 2026

We recommend starting the procedure early. Requests increase considerably as the deadline approaches, and delays can be avoided with advance preparation.

The PKF Econometrica team can assist you in verifying your CAEN codes and preparing the documentation required for registering the changes with the Trade Register.

[email protected] / www.pkf.ro
✅ Experience and expertise



Termenul pentru actualizarea codurilor CAEN se apropie.

Obiectul de activitate al societății trebuie încadrat conform noii clasificări CAEN Rev. 3, iar modificările corespunzătoare înregistrate la Oficiul Registrului Comerțului.

Ce trebuie verificat:

Codurile CAEN din actul constitutiv
Codurile înscrise în evidențele Registrului Comerțului
Corespondența dintre activitățile desfășurate efectiv și noua clasificare

Termen: 25 septembrie 2026

Recomandăm inițierea din timp a procedurii. Volumul de solicitări crește semnificativ în apropierea termenului, iar întârzierile pot fi evitate printr-o pregătire anticipată.

Echipa PKF Econometrica vă poate sprijini în verificarea codurilor CAEN și în pregătirea documentației necesare pentru înregistrarea mențiunilor la Registrul Comerțului.

[email protected] / www.pkf.ro
✅ Experiență și competență

9% VAT for homes – extended until 30 September 2026Law no. 161/2026, published in the Official Gazette no. 642/04.VIII.2...
27/08/2026

9% VAT for homes – extended until 30 September 2026

Law no. 161/2026, published in the Official Gazette no. 642/04.VIII.2026, extends the deadline for the purchase of a single home with a reduced VAT rate of 9%.

Mind the timeline. The law does not amend Article III of Law no. 141/2025 and does not apply retroactively:

until 31 July 2026 – the 9% rate
1–6 August 2026 – the standard rate of 21%
7 August – 30 September 2026 – the 9% rate again

Conditions to be met cumulatively:

a home of maximum 120 sqm
a value of no more than 600,000 lei, excluding VAT
habitable on the delivery date
the buyer has not purchased a home with reduced VAT after 1 January 2023
an advance payment deed concluded by 1 August 2025

For deeds concluded between 3 and 31 July 2025, proof of an advance payment of at least 20% of the value excluding VAT, made by 31 July 2025, is required.

The 9% rate also applies, until 30 September 2026, to dwellings delivered to town halls for subsidised rental, under the same conditions regarding the advance.

Did you buy with standard VAT between 1 August 2026 and the date the law entered into force? You may request a refund of the difference up to the 9% rate, for a single home. Requests can be submitted starting 1 October 2026, following the procedure to be approved by ANAF order.

📩 [email protected] / www.pkf.ro
✅ Experience and expertise

Law no. 170/2026 – four changes to keep an eye onPublished in the Official Gazette no. 648/5.VIII.2026, the law amends t...
26/08/2026

Law no. 170/2026 – four changes to keep an eye on

Published in the Official Gazette no. 648/5.VIII.2026, the law amends the Tax Code, the Fiscal Procedure Code and the legislation on road tariffs.

1. VAT exemption for diplomatic missions and armed forces
The exemption is applied by issuing the invoice without VAT, based on the authenticated exemption certificate. If the supplier does not hold the certificate on the delivery date:

obtained later, within the limitation period – the exemption applies retroactively, from the date of the chargeable event
not available at the time of the tax inspection – the tax authorities will impose the collection of VAT
obtained after the inspection is completed – regularisation can be carried out, and the tax authority may decide to re-check
existing, but authenticated after delivery – the exemption applies from the date of the chargeable event

2. Temporary exemption from inheritance tax
The tax provided by the Tax Code is not payable for successions processed and concluded by 30 September 2026 inclusive, if the two-year deadline following the date of death falls between 14 July and 30 September 2026.

3. Tax obligations in insolvency prevention proceedings
The new rules clearly separate current tax liabilities from those included in the restructuring:

liabilities with future terms included in the agreement or plan are not considered overdue
a special settlement order is established
VAT refunds are offset differently, depending on the period the negative amount refers to
debtors in these proceedings cannot benefit from payment rescheduling

4. Road tariffs
Starting 31 August 2026, the STRR electronic road pricing system becomes operational in the EETS Romania domain. From the same date, the TollRo tariff is introduced, applicable to freight and mixed transport vehicles with a maximum authorised total weight of more than 3.5 tons.

📩 [email protected] / www.pkf.ro
✅ Experience and expertise

Address

Bulevardul 3 August 1919, Nr 9
Timisoara

Opening Hours

Tuesday 09:00 - 18:00
Wednesday 09:00 - 18:00
Thursday 09:00 - 18:00
Friday 09:00 - 18:00

Website

Alerts

Be the first to know and let us send you an email when PKF Econometrica posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to PKF Econometrica:

Shortcuts

Share

Category