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Insights December 2025

New obligations for companies: what you need to know about the second 2025 Tax Package

The law recently published in the Official Gazette no. 1160 of 15 December 2025 brings important changes to tax and corporate legislation. Obligation to hold a bank account  All legal entities will be required to open a payments account in Romania for the entire duration of carrying out their activity; This formality must be completed within 60 days since incorporation, for companies established after the entrance into force of the law; Sanctions: Penalties ranging from RON 3,000 to RON 10,000. Being declared inactive by the fiscal authority. Companies organised and functioning as provided by Law no. 31/1990 that remain inactive for more than