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