With the aim of digitising the Romanian tax administration, three emergency ordinances were published in the Official Journal on 21, 27 and 28 June 2024, incorporating a number of obligations, including for non-residents.
Below is a table summarising these new obligations:

Demonstrations by accountants against all these changes, and in particular against e-VAT, have taken place in Romania’s main cities in recent days, notably Bucharest.
Further changes could be made in the coming months.
Source: Portail législatif roumain