In brief

  • A new application form. Annex no. 1 to the payment facilities procedure is replaced in full. The new template covers 12 situations, of which the applicant ticks one only, from rescheduling over no more than 6 months to rescheduling over no more than 60 months, coupled with deferral of payment with a view to cancelling the penalties, plus a 12-month variant reserved for debtors presenting a low fiscal risk, which brings cancellation of the late-payment penalties and of 50% of the interest, and 4 categories of documents to be attached.
  • Copies must be certified. A new paragraph in Article 4 of the procedure requires all documents filed or sent as copies to be certified as a true copy of the original.
  • A single e-mail address. The application may be sent electronically to contact@anrmpsg.gov.ro, an address now written directly into the text of the procedure.
  • The committees gain alternates. The two review committees still have 3 members each, but now also have alternate members for cases of absence, and Article 21 is rid of a duplicated numbering that had stood in the procedure for 244 days.
  • It applies from 12 October 2026. The order sets no later date of entry into force and lays down no transitional provision for applications already being processed.
Act: Order of the President of the National Regulatory Authority in the Field of Mining, Petroleum and Geological Storage of Carbon Dioxide no. 582/2026 amending and supplementing the Procedure for granting payment facilities for outstanding budgetary obligations owed to the budget of the National Regulatory Authority in the Field of Mining, Petroleum and Geological Storage of Carbon Dioxide, approved by Order of the President of the National Regulatory Authority in the Field of Mining, Petroleum and Geological Storage of Carbon Dioxide no. 25/2026
Published: Official Gazette of Romania, Part I, no. 856 of 12 October 2026, pages 6-8
In force from: 12 October 2026, the date of publication, because Article II of the order confines itself to providing for publication and does not set a later date

Companies holding a mining or petroleum licence or permit that have unpaid invoices to the authority regulating their activity must, from 12 October 2026, file a different application form for rescheduling their debt. The National Regulatory Authority in the Field of Mining, Petroleum and Geological Storage of Carbon Dioxide (ANRMPSG), the institution set up by Government Emergency Ordinance no. 81/2024 to regulate mining, petroleum and the underground storage of carbon dioxide, has amended its own payment facilities procedure through Order no. 582/2026, published in the Official Gazette of Romania, Part I, no. 856 of 12 October 2026.

The order has a single substantive article, divided into nine points, plus an annex that replaces the old application template. It touches neither the rescheduling periods, nor the guarantees, nor the interest or penalties, nor the deadlines within which the authority replies: all of these stay as they were, fixed by the February 2026 procedure and by Law no. 207/2015 on the Tax Procedure Code, which the procedure applies. What changes is the form in which a company applies for the facility, the rule on certifying copies, the electronic channel for filing and the organisation of the two committees that decide.

What it changes in practice

The effect with immediate consequences is the replacement of Annex no. 1 to the procedure, that is of the application form. The new template calls, in section A, for the tax identification code, the name, the tax domicile and the contact details of the debtor, including the tax identification code of any secondary establishments, and in section B for the details of the authorised agent or of the legal representative. Section C is where the sum for which rescheduling is sought is entered, together with a list of the outstanding invoices covered by the application, not merely a total.

Then comes the list that decides, in practice, what the company obtains. The form sets out 12 situations, and note 1 to the template requires the applicant to tick one only. The first four fix the duration. Rescheduling of principal and ancillary obligations may be sought over no more than 6 months, with an indication of letter a) or b) of Article 186(4) of the Tax Procedure Code, depending on the guarantees that can be provided. Rescheduling over no more than 60 months may be sought under letter c) of the same paragraph, if the debtor provides guarantees worth more than 50% of the outstanding tax obligations covered by the facility but still falling short of the threshold in Article 193(13)-(15). Also running to 60 months is rescheduling accompanied by deferral of payment with a view to the cancellation of late-payment penalties, this time with sufficient guarantees, covering the amount laid down in Article 193(13)-(15). The fourth entry, reserved for debtors presenting a low tax risk, stops at 12 months, but brings in exchange the cancellation of late-payment penalties and of 50% of the interest, under Article 206 of the Tax Procedure Code.

The other eight entries cover the life of the facility once it has been granted: amendment of the rescheduling decision or of the decision deferring penalties, maintaining the validity of the rescheduling, withdrawal of the application, replacement or resizing of the guarantee, waiver of the rescheduling, and suspension of the conditions for maintaining validity, this last under Article IV of Government Ordinance no. 11/2021, approved by Law no. 136/2026. The practical result is that the same form serves both for the first application and for every subsequent step affecting the rescheduling, so the company no longer has to look for a separate template for each stage.

Section F lists the documents to be attached, and notes 6 to 8 state plainly who does not owe them. A copy of the latest trial balance, or the journal ledger of receipts and payments, is not required of natural persons, nor of those under no legal duty to keep accounts. The restructuring or financial recovery programme, signed by the legal representative and setting out the case for being able to pay over the period requested, is not required of three categories: debtors holding no assets with which to provide guarantees, those providing guarantees below 50% of the outstanding obligations, and debtors presenting a low tax risk. By contrast, the sworn statement on the absence of any temporary inactivity recorded in the registers kept by the courts is required precisely of debtors presenting a low tax risk. To these is added, in section E, a sworn statement given subject to the penalty laid down in Article 326 of Law no. 286/2009 on the Criminal Code, by which the debtor undertakes not to dispose of or encumber unseized assets in the interval between leaving insolvency proceedings and the decision on the application.

The second effect is a new rule of evidence. Paragraph (6), added to Article 4 of the procedure, requires the documents referred to in paragraphs (3) and (4), where they are filed or sent as copies, to be certified as a true copy of the original. Until 12 October 2026 the procedure contained no such requirement, so a plain copy could be accepted or rejected depending on the practice at the registry office. The third effect concerns the electronic channel: letter c) of Article 4(1) is rewritten and fixes transmission by electronic mail to the address contact@anrmpsg.gov.ro.

The fourth effect concerns internal organisation, but it is felt in how long a decision takes. Both committees provided for by the procedure, the one under Article 3(2), set up by order of the President for applications to be granted rescheduling, and the one under Article 21(9), still have 3 members, but they now also have alternate members appointed to stand in for absent full members. Without alternates, a single absence could leave a committee without a quorum and delay decisions on applications already filed.

What has changed compared with the previous situation

The procedure being amended was approved by Order of the President of the same authority no. 25/2026, signed on 28 January 2026 and published in the Official Gazette of Romania (Monitorul Oficial), Part I, no. 107 and no. 107 bis, a supplementary edition, of 10 February 2026. It entered into force on the day of publication and operated for 244 days until the amendment of 12 October 2026. Throughout that period, the applicable text had two paragraphs in Article 21 bearing the same number, (9), a fact the October order acknowledges implicitly: point 6 renumbers „the second paragraph (9)” as paragraph (10), point 7 moves the former paragraph (10) to (11), and point 8 the former (11) to (12). After the amendment, Article 21 has an unambiguous numbering, with paragraphs running from (9) to (12).

The second difference lies in the composition of the committees. The new text of Article 3(2) calls for 3 members, of whom at least one must be an economist and at least one a lawyer, which leaves the qualification of the third open. The new text of Article 21(9) fixes the same size differently: 3 members, of whom two have legal training and one has training in economics. Both gain alternates, an element absent from the wording they replace, since the order adds them by rewriting the paragraphs in full.

The third difference is the reference in Article 6(5). In its new form, where guarantees must be provided, the committee draws up, together with the report provided for in paragraph (3), the agreement in principle following the template in Annex no. 11 to the procedure or, where applicable, the decision rejecting the application following the template in Annex no. 4. Both templates are to be found in the annexes to the procedure, not in the October order, which replaces only Annex no. 1.

The fourth difference shows up in the preamble and says something about how the legal framework matured over eight months. Order no. 25/2026 rested on Article 2(5) letters a) and d) and on Article 5 of Government Emergency Ordinance no. 81/2024, approved with amendments and additions by Law no. 79/2025. The October order keeps that basis but adds Law no. 207/2015 on the Tax Procedure Code and Article XV(2) of Government Emergency Ordinance no. 107/2024, approved with additions by Law no. 126/2026. The signature differs too: the January order bore the signature of President Adriana Petcu, while the October one is signed for the President by Corina Aldea.

One practical difficulty remains, the same before and after the amendment. The text of the procedure did not appear in the ordinary edition of the Official Gazette of Romania but in no. 107 bis of 10 February 2026, which has to be bought from the Official Gazette of Romania’s public relations centre. The free legislative portal reproduces the two articles of Order no. 25/2026, not the procedure in the annex. Anyone wanting to see Articles 3, 4, 6 and 21 in their full form, with the October amendments incorporated, has nowhere to read them free of charge.

Advantages and disadvantages

What it improves

  • The form puts all 12 possible situations on a single page, each with its maximum duration and its legal basis, so a manager sees at a glance what can be applied for and what guarantee condition each option carries.
  • Notes 6 to 8 state explicitly which documents are not required of natural persons, of those under no duty to keep accounts, of debtors with no assets to pledge and of those presenting a low tax risk, which trims the file without an argument at the registry office.
  • Writing the e-mail address into the text of the procedure removes any uncertainty about the valid electronic channel and gives the company straightforward proof of the date of sending.
  • Alternate members reduce the risk that one absence will block decisions on applications already registered.
  • The renumbering of Article 21 closes a duplication that made it impossible to cite paragraphs precisely in correspondence with the authority and in any appeal.
  • Certifying copies as true copies of the original turns a variable practice into a written requirement, the same for every applicant.

What remains a problem

  • The consolidated procedure is not freely available: the annex containing its text appeared in no. 107 bis of 10 February 2026, which has to be bought, and the October amendments now scatter it across two separate publications.
  • In Article I, point 5 amends „paragraph (9)” of Article 21 without saying which of the two paragraphs bearing that number it rewrites, even though point 6 shows there were two.
  • There is no transitional provision at all. Applications filed on the old form before 12 October 2026, or sent on that same day, are given no assurance that they will not be returned for formal defects.
  • The new paragraph on certifying copies does not say who certifies, how the endorsement is to be worded, or whether a qualified electronic signature on a document sent by e-mail takes the place of certification on paper.
  • The composition rules for the two committees differ, one with at least one economist and one lawyer, the other with two lawyers and one economist, with no explanation of the difference in the preamble or in the headings of the points.
  • The number of alternate members and the way they are convened are not laid down, so they remain at the discretion of the order setting up the committee.
  • The statement in section E is required of every applicant, even though the interval it covers begins on the date of leaving insolvency proceedings, a moment that does not exist for a debtor who has never been through insolvency.

Practical advice

  1. If you have an application in preparation, redo it on the template in the annex to Order no. 582/2026, published in the Official Gazette of Romania, Part I, no. 856 of 12 October 2026. The previous form is no longer valid from that date, and the order provides for no grace period.
  2. Tick one only of the 12 situations. Note 1 to the form requires this explicitly, and an application with two boxes ticked, say rescheduling over 60 months and deferral of penalties, puts the committee before two requests that cannot be approved together.
  3. Choose the duration according to the guarantees you can provide, not the other way round. The 6 months correspond to letters a) and b) of Article 186(4) of the Tax Procedure Code, the 60 months under letter c) call for guarantees above 50% of the arrears, and the option also running to 60 months with deferral of penalties calls for guarantees that cover the threshold in Article 193(13)-(15) in full.
  4. If you qualify as presenting a low tax risk, compare the 12 months with cancellation of penalties and of 50% of the interest, provided for in Article 206, against a longer rescheduling without those cancellations. On a debt with large ancillary charges, the shorter option may cost less overall.
  5. Certify as a true copy of the original every copy you attach, with an endorsement, a signature and a date. The requirement is new and applies to documents sent by e-mail as well.
  6. List the outstanding invoices in section C, with number and date, not just the total sum. The form calls for a list, and an application showing a single total leaves the object of the rescheduling undetermined.
  7. Send the application to contact@anrmpsg.gov.ro and keep the confirmation of transmission. Besides proving that you filed it, the date of sending matters for the ancillary charges that keep running until the decision.

Frequently asked questions

From when must the new application form be used?
From 12 October 2026, the date the order was published in the Official Gazette of Romania, Part I, no. 856. Article II of the order provides only for publication, with no later date of application, and the order contains no transitional provisions for applications filed earlier on the old template.
Do the rescheduling periods or the interest rates change?
No. Order no. 582/2026 touches neither the periods, nor the guarantees, nor the interest and penalties. The thresholds appearing in the new form, those of 6, 12 and 60 months and the 50% figure, are the ones in the Tax Procedure Code, reproduced in the notes to the application template, not new rules introduced by this order.
May I file the application by e-mail?
Yes. Letter c) of Article 4(1) of the procedure, in the form given by this order, provides for transmission by electronic mail to the address contact@anrmpsg.gov.ro. Documents sent as copies must be certified as true copies of the original, under the newly added paragraph (6) of the same article.
Which documents are attached to the application?
A copy of the latest trial balance or the journal ledger of receipts and payments, the restructuring or financial recovery programme signed by the legal representative, the sworn statement on the absence of any temporary inactivity recorded in the court registers, and any other documents relevant in support of the application. The notes to the form exempt certain categories: natural persons and those under no duty to keep accounts do not file the trial balance, while debtors with no assets to pledge, those with guarantees below 50% of the arrears and those presenting a low tax risk do not file the restructuring programme.
How long does the authority have to reply?
The October order neither sets nor amends any deadlines for deciding. These remain those in the procedure approved by Order no. 25/2026 and in the Tax Procedure Code, which the procedure applies. The order does, however, change one element that influences how long it takes: the committees gain alternate members, so the absence of a full member no longer interrupts the work.
Where can I read the procedure in its full form?
The text of the procedure appeared in the Official Gazette of Romania, Part I, no. 107 bis of 10 February 2026, an edition that has to be bought from the Official Gazette of Romania’s public relations centre. The free legislative portal shows only the two articles of Order no. 25/2026, not the annex containing the procedure. The amendments of 12 October 2026 have to be read separately, in no. 856.
Is the new form also used to amend a rescheduling already granted?
Yes. Of the 12 situations, eight concern the stages after a facility has been granted: amendment of the rescheduling decision or of the decision deferring penalties, maintaining validity, withdrawal of the application, replacement or resizing of the guarantee, waiver of the rescheduling, and suspension of the conditions for maintaining validity. The same application template is used for each, with the corresponding box ticked.

Errors and inconsistencies in the published text

  • Article I point 5, read together with point 6: Article 21 of the procedure. Point 5 amends „paragraph (9)” of Article 21, while point 6 shows that at the date of the order the article had two paragraphs numbered (9), since it renumbers „the second paragraph (9)” as paragraph (10). The amending provision does not state which of the two paragraphs it rewrites, so the published text makes it impossible to establish which paragraph receives the new composition of the review committee and which is left untouched with a changed number. Nor can the ambiguity be resolved by reading the procedure: its text appeared in the Official Gazette of Romania, Part I, no. 107 bis of 10 February 2026, an edition that has to be bought and that is not reproduced on the free legislative portal. A one-sentence rectification stating which paragraph (9) was amended would close the matter.

Editorial analysis

At bottom, the act of 12 October 2026 is a piece of maintenance work, not a change of policy. Of the nine points in Article I, four deal exclusively with numbering, three rewrite paragraphs in order to add alternate members or an e-mail address, one introduces the requirement to certify copies and one changes the form. Not a single duration, guarantee or interest rate moves. That is not a reproach: a tax procedure that had stood for 244 days with two identically numbered paragraphs in Article 21 needed this tidying up, because the numbering is the one thing a debtor can invoke precisely in an appeal.

The act’s own calendar says more than its text. The approval report of the Economic Directorate is dated 9 July 2026, the favourable opinion of the Ministry of Finance 30 August 2026, the signature 6 October 2026, publication 12 October 2026. A total of 95 days pass between the report and publication, of which 37 between the Ministry of Finance’s opinion and the signature alone. The debtor who files an application the next day gets zero days: the new form applies from the day of publication. The calendar also yields a detail that a linear reading misses. The report is dated one day before Law no. 126/2026, of 10 July 2026, and four days before Law no. 136/2026, of 13 July 2026, both invoked in the final text. The proposal was written before the approving laws on which it rests existed, and the legal basis was filled in along the way, which explains why the preamble of the October order has two storeys more than that of the January one.

Putting side by side the two points that rewrite the composition of the committees produces a curious result. Article 3(2) calls for 3 members, „of whom at least one shall be an economist and one shall be a lawyer”, a wording that leaves the qualification of the third open and therefore admits both two lawyers and two economists. Article 21(9) fixes exactly the opposite, with no margin: 3 members, „of whom two have legal training and one has training in economics”. The same authority, the same order, the same committee size, two different rules of professional balance, which neither the preamble nor the headings of the points explain. If the difference is deliberate, because one decides on the substance and the other checks the legal side, it deserved a sentence; if it is not, one of the two wordings is a leftover from texts put end to end.

One last verifiable detail shows how quickly precision wears away in a long drafting chain. The title of the order, the preamble and the form in the annex correctly name the procedure being amended, the one for granting payment facilities for „obligațiilor bugetare restante”, outstanding budgetary obligations, in the Romanian original. Article I, that is precisely the provision identifying the act being amended, writes „obligațiilor restante”, outstanding obligations, without „bugetare”, budgetary. Comparison with the title of Order no. 25/2026, as it appears on the legislative portal of the Ministry of Justice, shows which form is the right one. Identification does not suffer, because the number of the order and the publication reference are complete, but a future amendment citing Article I will carry the mistake further.

What should be changed

  1. A rectification stating explicitly which of the two paragraphs (9) of Article 21 was amended by point 5 and which became paragraph (10). Effect: the consolidated form of the article becomes reconstructible from the published texts, without interpretation.
  2. Republication of the procedure in consolidated form, in an ordinary edition of the Official Gazette of Romania or at least on the authority’s website. Effect: a company filing an application reads a complete text once, instead of buying a bis edition from February and applying nine October amendments to it itself.
  3. A transitional provision stating that applications registered before 12 October 2026, and those filed on the previous template within the first 30 days after publication, are to be decided without being returned for a mismatched form. Effect: no file prepared in good faith is lost over a change of template.
  4. A clarification in the newly added paragraph (6) of Article 4 as to who attests the conformity of a copy, what endorsement is to be written and whether a qualified electronic signature applied to a document sent by e-mail is equivalent to certification on paper. Effect: arbitrariness disappears from the formal check of files sent electronically.
  5. Alignment of the composition rule for the two committees or, if the difference is intended, a sentence in the preamble justifying it. Effect: the orders setting up the committees can no longer be challenged on the ground that one of the rules is a drafting error.
  6. Setting the number of alternate members and the way they are convened, either in the procedure or through a note that it is fixed by the order setting up the committee. Effect: alternates become a predictable mechanism rather than a possibility.
  7. Narrowing the statement in section E of the form to debtors who have left insolvency proceedings, or adding the words „where applicable”, as in section F. Effect: an applicant who has never been through insolvency no longer signs, subject to criminal penalty, an undertaking covering an interval with no beginning.

Original text of the legal act

The text below is reproduced in Romanian, the official form of publication.

The full text, as published in the Official Gazette of Romania

Official Gazette of Romania no. 856 of 12 October 2026, pages 6-8 8 pages PDF, 77 KB the act starts on page 6

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This article is for informational purposes only and does not constitute legal advice. For specific situations, consult a licensed attorney or tax advisor.