It is the kind of change that doesn't make headlines but catches companies off guard: the way branch offices are registered for tax purposes has changed since January 1, 2026, and the concrete procedure has only just appeared. The deadline for rectifying the situation is June 30, 2026.
What actually changed
Until the end of 2025, the obligation to register a secondary office (sediu secundar) as a payer of salaries and income assimilated to salaries occurred at a minimum of five employees. From January 1, 2026, the threshold has dropped to a single employee.
Practically, any work point with at least one employee falls within the scope of the obligation. For a company with several shops, warehouses, or construction sites, this can mean dozens of secondary offices that were not targeted before.
The designated secondary office — the mechanism from OG 6/2026
To avoid impossible bureaucracy, Government Ordinance no. 6/2026 (Ordonanța Guvernului nr. 6/2026), published in Official Gazette no. 77 of January 30, 2026, introduces a two-level simplification mechanism.
- Multiple secondary offices in the same administrative-territorial unit: the taxpayer is obliged, starting February 2, 2026, to designate one of them as the designated secondary office. Its tax identification code remains valid, and the other codes are canceled ex officio by the tax authority.
- Secondary offices within the radius of the company's tax domicile: the income tax on salaries for their employees is declared and paid using the company's own tax identification code. There is no longer a need to request separate tax registration for these offices.
The Ordinance also provides for transitional rules: companies with several secondary offices within the same unit notify the competent tax authority of the designated office and all offices in that area. Those that have offices within the radius of their tax domicile notify all these offices.
The procedure and Form 060
ANAF Order no. 508 of April 20, 2026 (Ordinul ANAF nr. 508), published in Official Gazette no. 329 of April 24, 2026, regulates the new procedure for registering secondary offices as salary payers and amends Form 060 — the tax registration declaration for secondary offices.
The updated form is the tool through which both the notification of the designated office and the declaration of the other offices are made.
The deadline: June 30, 2026
The Ordinance suspends the application of sanctions for failure to submit registration declarations for existing secondary offices until June 30, 2026. This is, in fact, a grace period during which you can regularize the situation without a fine.
After this date, the protection disappears. Companies that have not notified the designated office or have not declared existing offices enter the usual sanctions regime for failure to submit tax registration declarations.
What you need to do, concretely
- Inventory work points with at least one employee. The list now is different from last year's list when the threshold was five employees.
- Group them by administrative-territorial units. The designation mechanism works at the level of the locality or subdivision, not at the company level.
- For each locality with multiple offices, choose the designated office. Choose the stable one — its tax code remains, the others are canceled, and a subsequent change means paperwork again.
- Check offices located in the same locality as the tax domicile. For them, the declaration is made with the company's CIF (tax identification code) — if you have old separate registrations, the situation must be regularized.
- Submit Form 060 by June 30, 2026.
- Sync with the payroll department. The change of tax codes affects how salary tax is declared in D112 — a mismatch between what you have at ANAF and what you report produces differences that you discover months later.
Why it deserves to be taken seriously
Unlike many tax changes, this is not resolved retroactively by the accountant at the end of the year. The registration of secondary offices determines where the salary tax is paid, and errors here generate payments to the wrong tax authorities, open liabilities, and correspondence with ANAF that spans months.
Companies with activity in several counties are the most exposed. If you opened work points in the last year and considered that the five-employee rule exempted you, verification is mandatory.
Article prepared based on OG nr. 6/2026 (Official Gazette nr. 77 of January 30, 2026) and ANAF Order nr. 508/2026 (Official Gazette nr. 329 of April 24, 2026). Does not constitute tax advice.