Business #30 Legislative focus

The procedure granting a 3% tax bonus for 2025 to companies paying corporate and microenterprise income tax was finally published in the Official Gazette. The conditions for this bonus: companies meet the required tax compliance conditions. The bonus is granted automatically by ANAF, without a separate application, after the relevant tax return deadlines have passed. The measure also covers companies with a modified financial year starting in 2025.

Companies that meet the conditions can reduce their effective tax burden by 3% without submitting an additional request. To qualify, they must have filed all required tax returns, paid the relevant 2025 tax in full and on time, and have no outstanding budget obligations at the applicable deadline. The bonus is generally used to offset future tax liabilities rather than being paid directly in cash, and it may be adjusted or cancelled if later tax returns or inspections change the amount of tax due.

ANRE has proposed a new methodology for the billing, settlement and allocation of energy values across multiple sites belonging to the same prosumer. The rules would allow companies with several eligible locations to use the value of electricity supplied to the grid at one site to offset electricity bills at other sites, subject to specific eligibility conditions. The new mechanism is expected to apply from 1 January 2027, with suppliers required to complete the necessary contractual, procedural and IT changes by the end of 2026.

The changes will simplify how businesses with multiple locations can manage and use the value of electricity they generate, potentially reducing energy costs and improving cash-flow management. Companies will need to review their contracts and internal processes before the new rules apply from 1 January 2027, particularly when managing multiple sites or changing energy suppliers.

At the same time, the Customs Authority has issued new rules for authorized consignors and consignees involved in Union and common transit. The rules move the authorization process fully into the Customs Decisions System and reduce the documents companies must submit. Customs authorities will now verify certain information directly through their databases, while applicants remain subject to stricter checks on compliance, integrity and the conduct of responsible persons.

The changes simplify and digitalize customs authorization procedures, reducing administrative paperwork for companies. Businesses applying for or holding these authorizations will need to ensure that their customs records, responsible personnel and compliance history meet the updated requirements. Existing authorizations remain valid and do not require immediate reauthorization.