The year 2025 brings a series of significant tax changes that will impact Romanians across various sectors. From increases in certain taxes to new reporting obligations and adjustments to the tax regime for different economic activities, every taxpayer needs to stay informed to comply with the new regulations and avoid penalties.

  1. Introduction of SAF-T for Small Taxpayers
Starting in 2025, the SAF-T (Standard Audit File for Tax) system will become mandatory for all individuals and legal entities, including small taxpayers. This means that all taxpayers, regardless of size, will be required to submit the 406 SAF-T form. This system will allow ANAF to access taxpayers' financial data more easily.
 
What Does This Mean?
 
All taxpayers will need to submit an electronic declaration reporting detailed information about their income and expenses. The deadlines for filing SAF-T reports will become shorter, and taxpayers will need to submit these reports quarterly or monthly, depending on their type of activity.
 
Here’s what the reporting deadlines will look like:
  • 6 months for the first report
  • 5 months for the second report
  • 4 months for the third report
  • 3 months for the fourth report
  • 2 months for the fifth report (for those required to submit the SAF-T file monthly)
 
For taxpayers who must submit reports quarterly, the deadline for the first report will be 3 months.
 
Practical Example
 
A small company engaged in commercial activities is required to submit the SAF-T file monthly. If the company submits its report for the first time in May 2025, the deadline for submission will be November 2025.
Failure to meet the deadline will result in penalties for non-compliance with reporting obligations.
 
2. Excise Duty Increase for Alcoholic Beverages
 
Excise duties on alcoholic beverages, including spirits and sparkling wines, will increase by 4.4% starting in 2025. This will impact the price of these products and have a direct effect on consumers.
 
3. Excise Duty Increase for Gasoline and Diesel
 
The excise duty on gasoline and diesel will rise by 6.12% starting January 1, 2025.
 
As a result, fuel prices at the pump will increase:
  • Gasoline price will rise by approximately 17 bani per liter
  • Diesel price will rise by approximately 16 bani per liter
 
4. E-Invoicing Becomes Mandatory for B2C Transactions
 
Starting January 1, 2025, all invoices issued to individuals (B2C) must be electronic.
Additionally, if individuals do not provide a Personal Identification Number (CNP), the system will automatically generate a standardized code of 13 zeros.
 
Businesses issuing invoices to end consumers will be required to use the electronic invoicing system, which will help reduce tax evasion and make the process more transparent.
 
5. Tax-Free Threshold for Foreign Pensions
 
Romanians receiving pensions from abroad will benefit from a tax-free threshold of 3,000 RON per month. If the monthly foreign pension is below this threshold, it will not be taxed. However, any amount exceeding 3,000 RON will be subject to taxation.
 
6. Minimum Wage Increase & Changes for Independent Activities
 
  • The gross minimum wage will increase by 9.45%, reaching 4,050 RON per month.
  • For self-employed individuals, a new tax regime will apply to income from rent, interest, or dividends.
  • Additionally, new income norms will be introduced for these activities.
7. Tax on Rentals for Tourism Purposes
Romanians renting out rooms for tourism purposes will be required to apply an annual income norm, set based on the location of the property.
 
For short-term rentals, landlords must:
  • Report rental income
  • Pay taxes based on the property's location
For example, the income norm can reach 25,500 RON per year in coastal areas (Black Sea) or the Danube Delta.
 
8. Increase in Dividend Tax
 
The dividend tax will increase from 8% to 10% starting in 2025. This means an additional tax burden for individuals receiving dividends from companies.
 
For example, if someone receives 100,000 RON in dividends, the tax will now be 10,000 RON instead of 8,000 RON.
 
9. Changes for Microenterprises
 
The revenue threshold for a company to qualify as a microenterprise will decrease from 500,000 EUR to 250,000 EUR.
  • Small businesses with revenues below 250,000 EUR must comply with the microenterprise tax regime.
  • Exceptions for consulting and management activities will be eliminated.
10. Increase in the Tax on Constructions (“Pillar Tax”)
 
Starting in 2025, a new tax on constructions will be introduced for buildings owned by taxpayers.
  • Tax rate: 1% of the building's value (excluding already taxed buildings).
  • Obligation: Taxpayers must declare these buildings and pay the annual tax.
Why Consulting a Tax Specialist is Essential
Given the complexity and impact of these tax changes, both individuals and entrepreneurs are advised to consult a tax specialist.
  • To understand new regulations
  • To avoid penalties
  • To optimize tax planning
The Financess team can assist with tax filings, interpreting new rules, and implementing the most efficient strategies for your business.
📞 Phone: (+40) 749 097 969
📧 Email: contact@financess.ro