• GEO 43/2024: Expands declaration requirements in the RO e-Transport System, exempts certain shipments from declaration, and sets fines for non-compliance starting July 1, 2024.

• Decision 451/2024: Eliminates VAT deductions for business travel and accommodation expenses for employees and company directors.

• Order 874/2024: Updates the annex to OpANAF 1.612/2018, which lists the fiscal obligations that must be paid to the sole account.

​Some of the topics included:

• Law 74/2024: Local councils can offer tax reductions on building and land taxes for individuals who donate blood three times a year or are disabled. The reductions, which can be combined with early payment discounts, start from January 1 of the year after documentation is submitted.

• Norm 4/2024: Financial sector entities must report on intangible resources, governance diversity, and sustainability impacts starting in 2024. Reporting requirements differ by company size.

• Order 643/2024: Repeals Article 2 of OMF 5433/2023 related to legal entities in the oil and gas sector.

​Some of the topics included:

• Decision 181/2024: Approves the application norms for Law 360/2023 on the public pension system, effective September 1, 2024.

• Law 33/2024: Updates the Fiscal Code, including changes to VAT reduction conditions, special VAT return deadlines, and the removal of tax representative options for certain VAT obligations. It also introduces obligations for payment service providers regarding cross-border payments.

• Order 648/2024: Sets technical rules for presenting goods to customs at approved locations outside the customs office for export or re-export.

​Some of the topics included:

• Order 172/2024 updates forms D100 and D710, and the nomenclature of state budget payment obligations.

• Introduces new taxes, including those on credit institutions' turnover and oil and gas sectors.

• Adjusts excise duties on tobacco and sugary beverages.

• Introduces a corporate income tax for taxpayers with turnover-based minimum tax obligations.

​Some of the topics included:

• Order 10/2024 defines eligible assets for tax indicators I and A under the Romanian Fiscal Code.

• Romania sets a 2024 quota of 100,000 foreign workers.

• Law 431/2023 introduces a global minimum tax for large multinational and national groups.