Evidence in proceedings before Romanian courts

If differences of opinion arise, the parties usually try to avoid court proceedings. All too often, however, it is not possible to reach an agreement, meaning that legal action is the only way to assert rights. For this, it is of course necessary to prove the prerequisites of the claims; according to the principle “idem es non esse et not probari”, meaning what is not proven is considered non-existent. Below we discuss the most important aspects in connection with evidence in Romanian court proceedings.


Adaptation of NACE codes to describe commercial activities required

In addition to tax changes, the start of the year also brought with it a mandatory need for formal adaptations to the commercial register, which basically affects all companies. A change to the “Statistical Classification of Economic Activities” in the EU, abbreviated to NACE (in Romania “CAEN”), which will come into force on 01.01.2025, was announced in Spring 2024. On 30.12.2024, the applicable implementing standards were published by order of the Ministry of Justice.


ESG - a new challenge for smaller companies

The year 2025 brings a new, disruptive obligation for Romanian companies: The preparation of sustainability reports, also known as ESG reports (for “Environment, Social, Governance”). By the end of 2026, all Romanian companies with more than 50 employees whose turnover exceeds RON 50 million and/or whose assets exceed RON 25 million (at least two of the three criteria mentioned must be met) must prepare sustainability reports. These reports must describe the impact of the company's activities in 2025 on the environment, society and corporate governance. The European Commission has developed uniform standards as part of the CSRD Directive (CSRD stands for “Corporate Sustainability Reporting Directive”) to provide guidance on how these sustainability reports must be structured.


SAF-T: a new challenge for reporting in 2025

The Standard Audit File for Tax (SAF-T) is a standardized electronic document used by taxpayers to disclose extensive financial information to the Romanian tax authority ANAF. Large and medium-sized taxpayers already know and use it; from 2025, around 1.9 million companies will also have to prepare these reports.


New regulations in Romanian company law enable simplification and flexibility

The Romanian Parliament has recently adopted important amendments to the Companies Law (Law no. 31/1990 - hereinafter “CL”), which adapt the framework for the functioning of companies to the technological realities and the current needs of the business environment. Law no. 299/2024 amending and supplementing the Companies Act (published on December 3, 2024 in the Official Gazette of Romania) introduced, among other things, new conditions for the use of electronic means for voting, casting votes and adopting resolutions at general meetings and shareholders' meetings. The amendments came into force on December 6, 2024 and are basically aimed at three main directions:


DAC7 - Reporting obligation for digital platforms

In the context of the enormous increase in digital trade, the EU has also turned its attention to platform operators. Online platforms outside the EU, in particular, were previously difficult or impossible to identify for taxation purposes. As an implementation of the DAC 7 Directive, Romania introduced reporting obligations on January 31, 2024 with Ordinance 16/2023.


New European Directive on liability for defective products - implementation requirements

Directive (EU) 2024/2853 on liability for defective products (“the Directive”) was published in the Official Journal of the European Union on 18.11.2024. All member states, including Romania, must transpose the directive into national law by December 9th, 2026. The following is an overview of the key principles.


RetuRO - SGR - Recycling system - The calculation of fees

Following its introduction in October 2023 and the initial delays, the so-called SGR recycling system in Romania has gained momentum. It was not until 10.10.2024 that the Ministry of the Environment published procedural rules on the calculation of (i) the administrative fee and (ii) the processing fee for operating the SGR system. These have been in force since 14.10.2024.


Minimum salary - new regulations implement EU law

Romania has to implement the European Minimum Salary Directive until the 15th of November 2024. According to the press, the corresponding law (draft PL-x no. 568/2024 - hereinafter the “Law”) has already been passed by the President and only needs to be published. In addition, the draft of a government resolution on the procedure is under discussion. What does this mean for companies in Romania, and what does the future hold?


Legal obligation to organize internal auditing

All Romanian companies whose annual financial statements are subject to statutory auditing must organize an internal audit in accordance with the applicable legal standards. However, this can also be beneficial for others.