written by We are bring the newest Smart Update, regarding the new changes to the way salary-related taxes are declared and paid by companies that operate multiple secondary offices (work locations).
According to Government Ordinance no. 6/2026, if a company has several secondary offices that pay salaries and these are located in the same locality, the legislation provides the following:
▪️ one single secondary office must be designated;
▪️ only this designated office will be fiscally registered as a salary-paying entity;
▪️ salary taxes and social contributions will be declared and paid centrally, through the designated office, on behalf of all other secondary offices in the same locality;
▪️ exception – if the secondary offices are located in the same locality as the company’s head office, salary-related obligations will continue to be declared and paid as before, using the company’s own tax identification number.
In addition, the ordinance specifies that until 1 June 2026, suppliers and service providers identified by a Personal Identification Number (CNP) (for example, certain self-employed individuals) benefit from a temporary exemption from the obligation to use the
RO e-Factura system.
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