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Romania has accelerated its legislative process to implement the EU Pay Transparency Directive, introducing both aligned and more stringent requirements than the EU framework. While certain areas like reporting requirements lack operational detail, others impose tighter timelines for employer compliance, including shorter response periods for employee information requests and mandatory written disclosure of salary ranges before interviews.

Romania has introduced a new corporate income tax incentive allowing companies to claim an additional 50% deduction on expenses related to stock exchange listings. With the recent publication of Order 804/2026, the framework is now complete, covering consultancy fees, regulatory charges, market operator fees, and other substantiated costs incurred during the admission and first-year maintenance period.

Order 827/2026 issued by Romania’s National Agency for Fiscal Administration (ANAF) approves a new procedure—including detailed application requirements—for issuing and amending Advance Pricing Agreements (APAs).