Business #17 Legislative focus

The Romanian National Authority for Consumer Protection (ANPC) has updated the official visual materials that businesses must use online and offline to inform consumers on dispute resolution options. Published in the Official Gazette, the new order removes references to the EU online dispute resolution platform, now replaced by Romania’s SAL platform.  The updated materials are available for download on ANPC’s official website and must replace previous versions already in use.

Traders are now required to use the revised ANPC-approved pictogram and informational poster, including a direct link and QR code for submitting complaints.

The Romanian Parliament has adopted a new law allowing companies to distribute up to 15% of their annual gross profit to employees, in a move aimed at increasing staff motivation and loyalty. The measure, initiated by AUR, introduces a tax framework that enables firms to grant profit-based bonuses that are fully deductible for corporate income tax purposes, within set limits. Eligible employees must have at least 12 months of continuous employment and must not have been shareholders, associates, or administrators in the past five years.

Employers who want to share the company’s profit will need to ensure proper documentation, internal criteria, and compliance with profit and salary-based caps to avoid reclassification as taxable wages.

A new legislative proposal registered in the Senate introduces a set of fiscal predictability and protection measures for microenterprises and SMEs. Under the initiative, tax increases and new obligations would generally enter into force after at least six months, while businesses would receive a grace period to correct first-time procedural, reporting, or technical mistakes without fines, provided there is no reduction in tax liability. The proposal also includes safeguards for situations where digital tax platforms are unavailable or unclear, and requires the tax authority to publish an annual consolidated fiscal calendar for small and medium-sized taxpayers.

SMEs and microenterprises would gain more time to adapt to new tax and reporting requirements, reducing the risk of immediate penalties for non-intentional errors.
Businesses would benefit from clearer planning due to a published fiscal calendar and minimum transition periods for new obligations.