INSIGHTS

BY GRAYLING

Grayling CEE Outlook 2026

As every year, we have prepared Grayling’s CEE Outlook report, outlining the key political, economic and regulatory developments businesses should be aware of in the year ahead. In this edition, our Public Affairs teams highlight the policy, regulatory and geopolitical shifts most likely to shape the operating environment in 2026 in Central and Eastern Europe. The region continues to adjust to a shifting geopolitical and economic landscape. Governments across CEE are balancing fiscal consolidation with rising defence spending, while navigating ongoing uncertainty shaped by Russia’s continued war against Ukraine, a more transactional United States, and visible strains within the European Union. Together, these factors point to a period of gradual strategic recalibration. If you would like a more in-depth discussion tailored to specific industries or markets, please do not hesitate to contact us. We also encourage you to share the CEE Outlook with colleagues who may find it useful for their strategic planning.

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LEGAL BRIEFS

BY TUCA ZBARCEA & ASOCIATII

Fiscal Bulletin

The 05 February 2026 Fiscal Bulletin outlines key legislative changes affecting corporate taxation, local taxes, salary-income reporting obligations, and the e-Invoicing system, including the elimination of the deductibility limitation for expenses with non-resident affiliates starting Q1 2026, a uniform 50% reduction of certain local taxes for residents of designated Apuseni and Danube Delta areas, the reduction from five to one employee as the threshold triggering the obligation to register secondary offices for salary tax purposes, transitional compliance relief until mid-2026, and the postponement until 1 June 2026 of the e-Invoicing requirement for individual economic operators identified by CNP.

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Regulatory Radar

01

Ordin CNAS 523/2026 pentru modificarea Ordinului CNAS 2.191/2024 - Lista preturilor de referinta (pentru A, B, C1, C3, D si E2) valabila de la 01 03 2026.

Stadiu: publicat pe pagina web a CNAS, 27 februarie 2026
Initiatori:  CNAS

02

Proiect Ordin MS/CNAS - modificarea și completarea anexei 2 la OMS/CNAS 1605/875/2014 - modul de calcul, a listei denumirilor comerciale și a prețurilor de decontare ale medicamentelor 

Stadiu: publicat in consultare publica, 27 februarie 2026
Initiatori:  MS/CNAS

03

Proiect de Decizie CNA privind procedura de licențiere, de autorizare și de notificare a serviciilor media audiovizuale

Stadiu: Adoptata in consiliul CNA, 27 februarie 2026
Initiatori:  CNA

04

Proiect Ordin ANAF pentru aprobarea procedurilor de punere în aplicare a prevederilor art. 291^6 alin. (10) – (11) și alin. (14) – (15) din Legea 207/2015 - Codul de procedură fiscală

Stadiu: publicat in consultare publica, 27 februarie 2026
Initiatori:  ANAF

05
06

Proiect de ordin ANAF pentru aprobarea procedurilor de punere în aplicare a prevederilor art. 291^6 alin. (8) şi (9) din Legea nr. 207/2015 privind Codul de procedură fiscală

Stadiu: publicat in consultare publica, 27 februarie 2026
Initiatori:  ANAF

07

Propunere legislativă pentru completarea art.729 din Legea nr.134/2010 privind Codul de procedură civilă, B103/2026

Stadiu: inregistrat la Senat pentru dezbatere, 26 februarie 2026
Initiatori:  Doru-Lucian Musat, AUR

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