Romania: legislative developments with immediate business relevance

In response to rising fuel prices, the Romanian Government has adopted an emergency ordinance temporarily reducing the excise on standard diesel. The excise drops by 300 lei per 1,000 liters, equivalent to 30 bani per liter, and applies from April 7, 2026, for the duration of the declared crisis under GEO 19/2026. The measure also clarifies the solidarity contribution on crude oil and refined products, linking it to Brent crude prices above $70 per barrel, with progressive rates and detailed reporting obligations for operators. Retailers are limited to one price increase per day, while reductions can be applied freely.

Already published in the Official Gazette and registered in the Senate for approval, the Ordinance could either suffer amendments during the parliamentary debates or pass the vote of the MPs in this current version.

The measure could ease operating costs across multiple sectors, particularly transport, logistics, and delivery services that rely on diesel, and may help stabilize prices for goods and services. Clear rules on excises, contributions, and daily pricing provide legal certainty, reducing the risk of disputes with authorities and creating a more predictable environment for financial planning and budgeting.

Businesses should review operational budgets to factor in lower diesel costs, even though the prices are expected to increase again, despite the new excide duty. Companies across industries that depend on fuel-intensive operations may also explore efficiency and routing measures to maximize benefits during the crisis period.

Needing to transpose EU Directive 2023/970 on pay transparency, Romania’s Labour Ministry issued a draft ordinance introducing new obligations for employers to ensure transparency in salaries and promote equal pay between men and women. Under the ordinance, all employers in the public and private sectors must follow the rules, while employees and candidates must receive clear information about pay. Companies are required to set up internal structures to identify and eliminate gender pay gaps, provide salary ranges during recruitment, and ensure that all pay policies are transparent and gender-neutral. Employees have the right to request information about their own pay and the average pay for similar roles, broken down by gender. The draft also introduces measures to prevent and address pay discrimination, with fines ranging from 10,000 to 30,000 RON for non-compliance.

With high chances of becoming a normative act, the draft ordinance shall be adopted by the Executive after the current public debate. At the same time, once in Parliament, the ordinance could suffer modifications brought by MPs.

Employers will need to review salaries, HR policies, and recruitment practices, which may require updates to internal systems and reporting processes. Larger companies will face additional administrative work to track and report pay data, while all employers will need to ensure salary decisions are fair and well documented. Although this adds some compliance costs, it also improves transparency, employee trust, and alignment with EU standards.

Businesses should audit pay structures, update policies and contracts, and implement procedures to provide employees with clear, gender-neutral salary information. Companies should also prepare for reporting to authorities and ensure internal systems can track and verify pay data to avoid fines.

Romania may introduce new rules for foreign workers, following a draft ordinance released last week by the Executive. The ordinance sets clear obligations for employers hiring foreigners, aiming to remove legal uncertainties, simplify administrative processes, and align with digitalization initiatives. Authorized employers could directly hire foreign workers for jobs on the “Shortage Occupations List” without using placement agencies, but would need a financial guarantee before starting. It also introduces a new long-stay work visa, and creates a digital platform, WorkinRomania.gov.ro, to manage applications, visas, and employment procedures. Transitional rules will ensure a smooth shift from the old system to the new digital framework.

The ordinance has high chances of passing and could soon be adopted by the Government. However, it remains to be seen if it will pass in this proposed version or be amended in case the Social Dialogue Partners propose modifications to the ordinance.

If adopted, the rules would make it easier for companies to hire foreign talent, particularly for shortage occupations, while providing legal certainty and reducing administrative delays. Businesses would need to budget for financial guarantees and adapt HR processes to comply with the digital platform and reporting requirements, but the changes could streamline recruitment and reduce reliance on intermediaries.

Employers should monitor the publication of the Shortage Occupations List and the government’s decisions on foreign worker quotas. Companies should prepare internal processes for digital hiring via WorkinRomania.gov.ro and ensure compliance with visa and guarantee requirements to avoid delays in onboarding foreign staff.

Following public consultations, Romania’s Ministry of Finance has updated the draft decision on electronic cash registers to align with new digital reporting requirements and integration with ANAF systems, including RO e-Factura. The updated rules cover the use of special registers, electronic journals, and daily fiscal reports (Z reports), require secure data storage using SHA-2 encryption, and introduce QR codes and additional details on receipts, such as the customer’s tax ID. Businesses must maintain fiscal data for at least five years, ensure proper documentation and sealing of devices, and report all relevant information in the updated XML format to ANAF by November 1, 2026.

We expect the Government to soon adopt this new version of the decision, before publishing it in the Official Gazette.

Companies using electronic cash registers will need to upgrade devices and internal procedures to comply with stricter reporting, data security, and archival requirements. The changes may increase administrative work but will improve fiscal transparency and streamline reporting to ANAF.

Businesses should review current devices, ensure staff are trained on the new reporting and archival procedures, and plan system upgrades to meet the November 2026 deadline. Companies should also coordinate with service providers to comply with new technical and documentation standards.

USR lawmakers have introduced a proposal in the Senate to cancel VAT, interest, and penalties for companies whose VAT registration was annulled for administrative reasons. The proposal aims to protect small and medium-sized businesses and ensure the reimbursement of any amounts already paid. The initiative would cancel these tax obligations, including retroactive VAT for up to five years, related interest and penalties, and allow repayment of amounts already paid, while applying only to firms that were deemed inactive without any intentional fraud.

Since the current Executive has a new policy of offering some incentives to companies affected by last year’s tax increase, the proposal has some chances of passing the Parliament. However, we might see some amendments brought by the MPs during the debate process.

If adopted, the measure would relieve affected small and medium enterprises from sudden, retroactive tax burdens, improving cash flow and reducing administrative disputes with tax authorities. Businesses that struggled with unexpected VAT liabilities would be able to reclaim paid amounts and operate with more financial certainty.

Companies that were affected by VAT cancellation should track potential reimbursements and prepare documentation to claim refunds. Businesses may also review compliance processes to avoid future disputes while benefiting from a clearer legal framework regarding VAT registration and obligations.