The new model and content of the forms used for declaring taxes and duties established by self-assessment or withholding at source are approved, D100 - “Declaration regarding payment obligations to the state budget” and D710 - “Corrective Declaration.” Thus, modifications and additions are made regarding the nomenclature of payment obligations to the state budget for the following claims:

• Additional tax for credit institutions;

• Specific tax for the oil and natural gas sector;

• Additional tax – global minimum tax payable by large groups of companies;

• National additional tax – global minimum tax payable by large groups of companies;

• Tax on income derived from the transfer of dismemberments of ownership rights under a suspensive condition, withheld at source by legal entities or other entities required to maintain accounting records;

• Tax on constructions.

Furthermore, as a result of these updates, the instructions for completing Form 100 have also been revised.

The provisions of Order 193/2025 apply to obligations due starting January 1, 2025.

The provisions were published through Order 193/2025, Official Gazette, Part I, No. 114, dated February 7, 2025.

The model, content, and completion instructions for Form 101 – “Corporate Income Tax Return” and Form 101G – “Consolidated Corporate Income Tax Return for Fiscal Groups” have been updated and approved.

The updated forms will be used for the declaration of annual tax obligations related to the 2024 fiscal year or a modified fiscal year beginning in 2024.

These provisions were published in the Official Gazette, Part I, No. 140, dated February 18, 2025, through Order No. 206/2025.

Two new categories of permanently reportable tax obligations have been introduced into the tax vector: the additional tax for credit institutions and the tax on constructions.

As a result of introducing these two liabilities, the following forms have been amended and replaced:

- “Fiscal registration declaration/Declaration of mentions/Declaration of deletion for legal entities, associations and other entities without legal personality” (Form 010);

- “Fiscal registration declaration/Declaration of mentions/Declaration of deletion for non-resident taxpayers carrying out activity in Romania through one or more permanent establishments” (Form 013);

- “Declaration for the registration/modification in an electronic environment of the entries subsequent to the fiscal registration, as well as for the cancellation of the fiscal registration” (Form 700).

Additionally, the completion instructions for the aforementioned forms have also been updated.

These provisions were published in the Official Gazette, Part I, No. 183, dated March 3, 2025, through Order No. 252/2025

The consumer price index used for updating advance payments on the annual corporate income tax has been determined. For the year 2025, the consumer price index is set at 104.4%.

These provisions were published in the Official Gazette, Part I, No. 113, dated February 7, 2025, through Order No. 151/2025.

The procedure for tax registration at the request of public notaries for non-residents who do not have a tax identification number has been approved.

Please note that that any individual or entity that is the subject of a tax legal relationship is required to register for tax purposes in Romania.

These provisions were published in the Official Gazette, Part I, No. 181, dated February 28, 2025, through Order No. 247/2025.

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