Law no. 245/2025 amends art. 32 para. (7) of Law no. 273/2006 on local public finances, introducing new obligations for the tax registration of entities with salaried activity at secondary addresses.
Who is targeted?
Any economic operator, public or local institution with an entity organized at an address other than the registered office, where at least one person earns salary income.
Main obligation
Requesting tax registration as a salary payer with the ANAF office at the address where the activity is actually carried out.
Deadlines: 30 days from incorporation (new entities) or from the entry into force of the law (existing entities).
Transmission: ANAF sends a copy of the registration certificate to the mayor of the UAT/Bucharest sector within 5 days.
Accounting: Must be organized to correctly reflect the monthly tax for each entity.
These provisions aim to enhance tax compliance in salary management.
Recommendation: Check secondary entities to avoid penalties.
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