IMM Romania calls for the introduction of the obligation to register workplaces only for those with a minimum of five employees and located in a TAU other than the registered office.
The Ministry of Finance has put for public debate the draft GEO for the completion of Law no. 207/2015 on the Fiscal Procedure Code, as well as some fiscal-budgetary measures correcting the provisions of Law no. 245/2025 that oblige enterprises that have a secondary establishment with at least one employee to apply for tax registration of that entity as a payer of salaries. IMM Romania supports completing the draft by introducing the obligation to register workplaces only for those with a minimum of 5 employees and located in a TAU other than the registered office
says a press release from IMM Romania.
SME representatives believe that Law 245/2025 introduces new bureaucratic burdens for entrepreneurs, who are obliged to register with ANAF for any point of work, regardless of the number of employees.
„Law no. 245/2025, amending the Law on Local Public Finance, published in the Official Gazette no. 1204 of December 29, 2025, introduced the obligation for businesses that have a secondary establishment with at least one person earning income from salaries to apply for tax registration of that entity as a payer of salaries and salary-like income. This obligation introduces new bureaucratic burdens for entrepreneurs, who are practically obliged to register with the ANAF for any point of work, regardless of the number of employees. Previously, the law provided for this obligation only for workplaces with at least 5 employees”, the document says.
In this context, IMM Romania calls on the Government to 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.
„SME Romania has consistently advocated de-bureaucratization and simplification for entrepreneurs by eliminating unnecessary administrative procedures, proposing the introduction of the "one in, two out" principle - any legislation introducing new reporting or compliance obligations for small and medium-sized enterprises is obliged to propose the elimination of at least two other existing reporting and/or compliance obligations”adds the organization.