Taxation

The AmCham Taxation Committee initiatives are subsequent to achieving transparency and predictability of the fiscal legislation, modernization of the fiscal system, modernization of the tax authorities and balanced relationship between taxpayers and fiscal authorities.

Current areas of focus on the agenda of the AmCham Romania Taxation Committee

• Promoting transparency, stability, and predictability of fiscal measures
• Fostering measures to reduce tax evasion and improve the collection of budget revenues
• Supporting the acceleration of ANAF digitalization, as well as the simplification and streamlining of the institution’s activities:
  • Increasing the share of desk/online audits in the total number of audits
  • Monitoring and contributing to the streamlining of processes related to the informative return D406 – Standard Audit File for Tax (SAF-T)
  • Promoting the efficiency of APA/MAP/SFIA procedures, as well as updating transfer pricing legislation
  • Simplifying reporting by eliminating certain returns (e.g., D394)
• Promoting a balanced relationship between ANAF and taxpayers
• Supporting the maintenance of the flat tax system for individual income
• Providing input on the transposition and implementation of EU legislation, as well as OECD tax framework and initiatives (e.g. Pillar II)
• Promoting the implementation of multiannual budgeting

• AmCham Amendments on draft Gvt. Decision ref. Methodological Norms on Excise Duties Mar 25, 2026
• AmCham Position on Excise-Related Legislative Amendments Feb 26, 2026
• AmCham Position paper - modificari legislație accizabile.pdf
• Tabel amendamente modificări legislative accizabile.pdf
• AmCham position paper on net asset shortfall rules Feb 24, 2026
• AmCham Position Paper on Clarifications Regarding Law No. 31/1990 Feb 24, 2026
• AmCham Amendments on the Economic Recovery Package - Taxation Feb 13, 2026