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

Noutati economie digitala - Daily Digest 16.03.2026

Stadiu: -  
Initiatori:  Presedintie, Guvern, Ministerul Finantelor, Consiliul Concurentei, ANPC

02

Noutati privind sanctiunile adoptate de Uniunea Europeana - 16.03.2026

Stadiu: -
Initiatori:  European Council

03

Propunere legislativă privind indicele de reparabilitate al echipamentelor electrice sau electronice, B715/2025, L63/2026

Stadiu: plenul Senatului a aprobat solicitarea de retragere a propunerii legislative din procesul legislativ, 16 martie 2026
Initiatori:  Hangan Pollyanna-Hanellore - deputat USR; Negoi Eugen-Remus - senator USR

04

Propunere legislativă pentru modificarea şi completarea OUG 28/1999 privind obligaţia agenţilor economici de a utiliza aparate de marcat electronice fiscale, B662/2025, L30/2026

Stadiu: Plenul Senatului a aprobat prelungirea la 60 de zile a termenului de dezbatere si adoptare a initiativei, 16 martie 2026
Initiatori:  Andrei George Plujar, deputat USR

05

Propunere legislativă pentru modificarea şi completarea Legii nr.286/2009 privind Codul Penal şi a Legii audiovizualului nr.504/2002, B566/2025, L573/2025

Stadiu: adoptata tacit de Senat ca urmare a depasirii termenului de dezbatere, 16 martie 2026
Initiatori:  Florin Petre Manole, Deputat PSD; Diana Anda Buzoianu, Deputat USR; Gabriela-Corina Ene, deputat PSD

06

Propunere legislativă privind evidența și administrarea infrastructurii digitale publice, precum și pentru crearea Platformei naționale a infrastructurii digitale publice, B607/2025, L651/2025, Pl-x 128/2026

Stadiu: pe ordinea de zi a Comisiei pentru Tehnologia informatie pentru documentare asupra raportului, 17 martie 2026
Initiatori:  Vasile-Ciprian Rus, USR

07

Proiect Lege pentru modificarea și completarea unor acte normative în domeniul financiar, B772/2025, L640/2025

Stadiu: adoptat in Plenul Senatului, 16 martie 2026
Initiatori:  Ministerul Finantelor

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