Registering secondary premises: obligations and effects for companies by 2026

The legal context for secondary premises in Romania

Companies in Romania that manage activities across several premises, whether workplaces, branches or other forms of representation, face a new tax obligation that must be met by 30 June 2026. It applies in particular to secondary premises that carry out economic activities and have employees, whereas in the past the reporting and tax record-keeping procedures were less clearly defined.

Under the new rules, all companies with several secondary premises in the same locality, each of which pays salaries and income assimilated to salaries, must declare to the National Agency for Fiscal Administration (ANAF) which of these premises is officially designated for the tax registration of those employees. This clarification aims to avoid double tax records and to improve control over financial and payroll flows.

Which companies are affected and the applicable conditions

The obligation applies to all commercial companies, regardless of size, that have at least two secondary premises or workplaces registered for tax purposes, paying salaries and income assimilated to salaries in the same locality. What counts is not only the physical organisation, but also the tax criterion and the payroll reports registered with ANAF.

This means that if a company has agencies, branches or other forms of presence in the same locality, each with legally employed staff, it must officially designate one specific secondary premises as the reference point. Failing to make this designation may cause difficulties in managing your tax situation, as well as penalties or delays in processing payroll declarations.

Which documents and procedures you need to prepare

The company must prepare a set of documents and draw up a formal notification to ANAF, responding to the obligation to register and designate the secondary premises. The procedure is usually carried out by submitting a specific declaration, in line with the instructions published by ANAF, and must include:

• The exact identification of all secondary premises in the same locality;
• The determination of the secondary premises designated for registering salary payments;
• Tax details, contact details and other information relating to the secondary premises involved;
• Supporting documentation on contracts, staff registers and checks of compliance with labour and tax legislation;
• Confirmation that the tax commitment regarding payroll reporting will correspond to the newly designated premises.

Companies may also seek specialist advice on tax legislation and human resources to avoid errors or missing the deadline. It is essential to update the employee register and the accounting records relating to the workplaces included.

The impact on tax management and company costs

Implementing this obligation may have positive effects in the medium term on tax transparency and control of payroll costs. Companies will thus be able to manage monthly reporting more efficiently and avoid situations in which deficiencies arise in connection with multiple premises.

For entrepreneurs operating in retail, production or services with multiple workplaces, this obligation can be a step towards better internal organisation and digitalisation of processes. However, in the event of non-compliance, companies risk fines and disruption in their relationship with the tax authorities.

Practical recommendations for companies

Companies should treat this obligation as a priority in order to avoid penalties and maintain a correct tax profile. The first step is to identify all secondary premises in each locality and analyse the flow of the employees attached to them. After that, it is recommended to officially designate one secondary premises as the main tax point for paying salaries.

It is important that companies check the information already declared to ANAF, update their contact details and submit the notification within the set deadline, namely by 30 June 2026. Professional advice on tax and human resources can help you avoid procedural errors and identify the best premises to designate, depending on your operational structure.

In the long term, clear management of secondary premises improves the relationship with the authorities, reduces tax risks and supports the sustainable development of a business across several locations. Companies that comply with these rules will be better positioned to face future inspections and administrative challenges.

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