According to the amendment to the Law on the State Social Insurance System, it is proposed to reduce the upper limit of the share of activities included in groups 01.1 – 01.6 of CAEM from “95%” to “85%”. The threshold is applied in order to adjust the conditions for agricultural producers to pay contributions to the social fund.
The authors of the document consider the new threshold more acceptable, as it will provide greater flexibility, allowing farmers to carry out other types of economic activities and still retain the right to compensation of social contribution of 6% from the state budget.
Thus, if agricultural producers (individuals and legal entities) fit within this threshold, they will charge social insurance contributions in the amount of 18% from their own funds, and 6% from the state budget for persons working on the basis of individual labor or other contracts for the performance of work or provision of services.
Another amendment to the Law on Enactment of Title IV of the Tax Code will give legal entities the right to claim a refund of the amount of excise tax paid on the purchase of vehicles in inventory as of December 31, 2025. These include vehicles classified in tariff headings 870321, 870322, 870323, 870324, 870331, 870332, 870333, 870340, 870350000, 870360, 870370000, 870380, 9705, if sold after January 1, 2026. Excise duty will be refunded in accordance with the procedure provided for in Article 176 of the Tax Code.
This proposal would adjust the tax treatment applicable to passenger cars not sold at the end of the current year. This includes the resale of cars purchased before the new rules relating to the application of VAT from the beginning of 2026 come into force.
Changes to the Urban Planning Code are proposed to encourage investment in the renewable energy sector. Currently, its provisions regulate the costs of developing technical regulations in construction, which are financed by the National Fund for the Development of the System of Regulatory Documents in Construction.
According to the Code, investors (legal entities and individuals) who carry out business activities for purposes not related to the provision of housing participate in the formation of funds for the development of construction regulations by transferring to the state budget 0.5% of the volume of investments for purposes not financed from the state budget.
It is proposed to extend this rule to investors participating in the construction of power plants based on renewable energy sources. They will transfer to the state budget 0.5% of the investment volume, but not more than 30 thousand lei for each object.
