OUG 13/2026 – Updated rules for share transfers in SRLs, adjustments to the RO e VAT system, and suspension of tax risk class communication
Key changes at a glance Share transfers in SRLs – a tighter procedure with cross‑checks between ANAF and the Trade Registry (ONRC) A share transfer—regardless of which shareholder is involved—becomes opposable to the tax authority only if it is reported to ANAF within 15 days and, where the company has