bucharest, Romania – As Romania navigates evolving tax landscapes, experts highlight the critical need for enhanced data analysis capabilities within the ANAF system to bolster tax collection adn address the budget deficit. This comes as the SAF-T reporting obligation expands to small taxpayers in 2025, significantly increasing the volume of data collected.
“The ANAF system’s capacity to analyze the vast amounts of data collected through tools like SAF-T, which became widespread in 2025 with its extension to small taxpayers, is paramount,” stated Bianca Vlad, Tax Partner at Forvis Mazars in Romania. “Investing in effective analytical solutions is essential to improve the tax collection rate, which remains the lowest in the region, and consequently contribute to reducing the budget deficit. Without this analytical capacity, the planned increase of VAT rates from 5%/9% to 11% and from 19% to 21% risks falling short of delivering the intended impact on budget revenues.”
Global Minimum Tax: Policy Momentum Continues Amidst Shifting Alliances
In parallel, the global tax habitat is witnessing continued policy momentum regarding the OECD’s Pillar II rules.Fourteen countries, including Austria, poland, Romania, and Hungary, have now implemented these rules, which establish a minimum effective tax rate of 15% for multinational groups with annual revenues exceeding €750 million. This widespread adoption signifies a growing global alignment on tax standards, despite the increased compliance complexity for businesses.
However,the absence of adoption by major economies such as the United States,China,and India raises questions about long-term convergence. Liviu Gheorghiu, Tax Partner at Forvis Mazars in Romania, commented, “Romania’s implementation of the OECD’s Pillar II rules signals a commitment to aligning with global tax standards. Simultaneously occurring,the recent withdrawal of the United States of America from the Pillar 2 project represents a turning point,with the current context generating uncertainty about the future of this initiative for multinational groups subject to the legislation. We expect the European Union to clarify in the near future whether and how the global minimum tax will be applied.”
