Romania: Corporate Tax

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Article
50% Super-deduction For Stock Exchange Listing Costs In Romania: Implementation Rules Now In Force
Romania has introduced a new corporate income tax incentive allowing companies to claim an additional 50% deduction on expenses related to stock exchange listings. With the recent publication of Order 804/2026, the framework is now complete, covering consultancy fees, regulatory charges, market operator fees, and other substantiated costs incurred during the admission and first-year maintenance period.
Romania Tax
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Kinstellar
Article
New Romanian Transfer Pricing Documentation Rules — ANAF Order 828/2026
Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.
Romania Tax
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Kinstellar