IMM Romania requests the introduction of the obligation to register workplaces only for those with a minimum of five employees and located in a different territorial-administrative unit than the registered office.
"The Ministry of Finance has put into public debate the draft emergency ordinance to supplement Law no. 207/2015 on the Fiscal Procedure Code, as well as some fiscal-budgetary measures that correct the provisions of Law no. 245/2025 that oblige enterprises that have a secondary office with at least one employee to request the fiscal registration of the respective entity, as a salary payer. IMM Romania supports the completion of the draft with the introduction of the obligation to register workplaces only for those with a minimum of 5 employees and located in a different territorial-administrative unit than the registered office", a press release from IMM Romania informs.
SME representatives believe that Law No. 245/2025 introduces new bureaucratic tasks for entrepreneurs, who are required to register with tax authority ANAF for any work location, regardless of the number of employees.
"By Law no. 245/2025, amending the Law on Local Public Finances, published in the Official Gazette no. 1204 of December 29, 2025, the obligation was introduced for enterprises that have a secondary office with at least one person who earns income from salaries to request the fiscal registration of the respective entity as a payer of salaries and income assimilated to salaries. This obligation introduces new bureaucratic tasks for entrepreneurs, who are, in practice, obliged to register with ANAF for any workplace, regardless of the number of employees. Previously, the law provided for this obligation only in the case of workplaces with at least 5 employees," the document states.
In this context, IMM Romania requests that the Government urgently amend the provisions of Law no. 245/2025, given the compliance deadline set for January 31, 2026 and the introduction of these new bureaucratic obligations for SMEs.
"IMM Romania has consistently supported debureaucratization and simplification for entrepreneurs, by eliminating unnecessary administrative procedures, proposing the introduction of the principle of reducing bureaucracy (one in, two out) - any regulatory act that introduces new reporting or compliance obligations for small and medium-sized enterprises has the obligation to propose the elimination of at least two other existing reporting and/or compliance obligations", adds the organization.
Comentează