Taxpayers for which annual income determination is performed in real system are required to complete, from 1st of January 2015, the Register of tax in order to establish the annual net income. The contents of this register shall be approved by the Ministry of Public Finance.

The change of currency (from RON to EURO) in which shall be made the special statements of VAT and shall be paid the VAT due in the Member States of consumption by taxable persons which shall apply the special arrangements for electronic services, telecommunications, broadcasting or television, provided by the non-taxable persons, shall occur starting with the 1st of January 2015.
Since, at present, only newly incorporated taxpayers and those who are registered by option as VAT payers, after the fiscal registration, are subject to the examination of registration criteria that are established by the Ministry of Public Finance, through the new enactment is introduced a new category of taxpayers who have this obligation, respectively all the taxable persons whom was canceled the registration for VAT purposes by the tax authorities and who require the re-registration for VAT purposes.

Since 1st of January 2015, the excise duty shall be expressed in RON per unit of measure, using the RON practiced in 2014.