Business #20 Legislative focus

Corporations and microenterprises that submit all required tax returns on time and pay their taxes on time could receive a 3% tax bonus, applicable to the 2025 tax year, according to a draft order of the finance minister. The bonus would apply to corporate income tax, microenterprise tax, and certain companies subject to the minimum turnover tax. The bonus would be calculated and awarded by ANAF without the need for a separate application.

Eligible companies could benefit from a 3% reduction of their 2025 tax liability through an automatic tax credit. To qualify, businesses must remain fully compliant with their filing and payment obligations and have no outstanding tax debts. The bonus may be reduced or cancelled following tax corrections or tax audit adjustments.

A new order issued by the Ministry of Labour, already in force, introduces mandatory standard contract templates for the recruitment and employment of foreign workers. The rules also apply to companies hiring foreign workers through placement agencies. Employers must now use the new standard forms for service agreements, placement contracts, and employment contracts before a work visa or residence permit is obtained. The measure also introduces specific requirements regarding employment conditions, worker integration, accommodation arrangements, and reporting obligations.

Employers hiring foreign workers through recruitment agencies must update their recruitment documentation and processes to comply with the new mandatory templates.
Companies are also required to provide Romanian language and cultural integration courses and must comply with new rules on accommodation-related salary deductions and reporting obligations.

The Senate’s Budget Committee is scheduled to debate today, 16 June, a legislative proposal submitted by USR that would introduce new rules for invoices issued to consumers. The proposal would require businesses to issue invoices in Romanian lei using only the official exchange rate published by the National Bank of Romania for the previous working day. It also prohibits the application of exchange rate mark-ups, commissions, or other additional conversion costs. The bill would still allow invoices and payments in euro or other foreign currencies where consumers expressly agree.

Businesses billing consumers in foreign currencies may need to review invoicing systems and pricing practices if the proposal advances in the legislative process.
The measure could also introduce additional consumer information requirements and contractual update obligations.