Government Emergency Ordinance no. 89/2025 (the “Ordinance”) was published in the Official Journal of Romania no. 1203 of 24 December 2025, setting out amendments to the Fiscal Code (Law no. 227/2015).
Among other modifications, the Ordinance makes changes to the minimum turnover tax, the additional tax for activities in the oil and natural gas sectors, income tax for microenterprises, as well as to excises. At the same time, the method of payment for the medical leave has been modified, new obligations in relation to the e-Invoice system have been introduced, and the tax on special constructions has been eliminated from 2027.
In a separate development, a few days after the adoption of Law 239/2025 (Fiscal Measures Package 2), Government Emergency Ordinance 78/2025 entered into force. This postponed the elimination of the reduced tax rate applicable to the calculation of tax for residential buildings owned by legal entities (which could have increased the tax on apartments owned by companies up to 10 times) by one year. Hence the elimination is now due to take effect from 2027, not 2026.