NextSpring

Agenţia Naţională de Administrare Fiscală

Applies the rule

Romania's tax administration. It publishes, on static.anaf.ro, an annotated edition of Law 227/2015 - the Fiscal Code - with the implementing methodological norms approved by Government Decision 1/2016 interleaved article by article, and names at the head of the page the last amending Act incorporated into each. The address has carried the year 2023 in its filename since that year and is updated in place, so the filename is not a version marker. It is the only reachable consolidated text of the Fiscal Code: the Ministry of Justice's legislative portal, which is the publisher of record for consolidations, answers nothing from outside Romania.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm

Cannot be cited for

The page states what it is not: Textul este actualizat prin mijloace informatice şi nu reprezintă o republicare - the text is updated by electronic means and does not constitute a republication. It names the last amendment incorporated, not a date to which the text was swept, so it carries no consolidation cut-off in the sense this site records one, and no citation taken from it should be given a consolidatedAsOf. The official text is the Monitorul Oficial. It is authoritative about the Fiscal Code and about tax administration and about nothing else: immigration status, health insurance entitlement and social security coordination are decided by other instruments even where the Fiscal Code refers to them. The methodological norms printed beside each article are the Government's reading of the Code, not the Code, and the edition does not visually separate them in the text we extract.

Re-check every

60 days

Publication rhythm

Updated in place as amending Acts take effect, several times a year. The edition read on 10 October 2026 names Law 170/2026 as its last update and Government Decision 602/2025 as the last update of the norms.

Re-check triggers

the 'ultima actualizare' line at the head of the page naming a later amending Act · an amendment to article 7 point 28 or article 59, which carry the individual tax residence tests · an amendment to article 227(1)(d) or article 153(1)(b), the two digital nomad exemptions · a republication of Law 227/2015, which would make this edition's disclaimer obsolete

Facts resting on this publisher · 6