In Romanian restaurants, tipping has become automated through POS systems, offering preset percentages, which often pressures customers into leaving larger tips. Read more

Romania now allows businesses to make the printing of fiscal receipts for credit and debit card payments optional, with the customer’s bank statement serving as proof of purchase. Read more

The Z Report is a legally required daily closure document for fiscal cash registers, summarizing all transactions and storing them permanently in fiscal memory. If the report is missed, it must be generated as soon as possible—ideally the next day—and the delay must be recorded in the Special register to remain compliant. Read more

Romania’s new VAT rules under Government Decision No. 602/2025 took effect on August 1, 2025, aligning the VAT Implementing Norms with recent amendments from Law No. 141/2025. The standard VAT rate increased from 19% to 21%, while a unified reduced VAT rate of 11% now applies to goods and services previously taxed at 5% or 9%, including food, medicine, accommodation, books, and cultural services. Read more

Romania’s new fiscal law, effective August 1, 2025, increases the standard VAT rate from 19% to 21% and consolidates the reduced rates (5% and 9%) into a single 11% rate. The 11% VAT applies to key sectors like food, medicines, housing, cultural services, and hospitality, while raw materials will be taxed at the full 21%, potentially impacting pricing and refunds.   Few days ago, Romania&rsq... Read more

Romania’s National Agency for Fiscal Administration (ANAF) has launched a verification campaign targeting 2,768 companies to investigate potential profit exports between 2020 and 2024. Running from July 17 to August 29, 2025, the initiative focuses on profit declarations, transfer pricing compliance, and consistent tax rule application. ANAF aims to promote transparency and fair taxation through a... Read more