Romania reforms profit tax registry and anti‑fraud powers

The Ministry of Finance issued Ordinance No. 808/2026, replacing the old Ordinance No. 870/2005 and revising the Fiscal Evidence Register for companies that pay profit tax. The new rules drop the requirement for micro‑enterprises and newly‑established firms to purchase the register within 30 days, allow the register to be kept in paper or electronic form, and set a detailed annex outlining its required content and format.

Separately, ANAF published Ordinance No. 768/2026, effective 6 July 2026, granting anti‑fraud inspectors the power to directly verify the fiscal situation of individuals and to impose a 70 % tax on income whose source cannot be identified. The previous step of forwarding cases to another ANAF directorate is removed, though inspections still require a risk‑analysis trigger and a prior notice to the taxpayer.