In brief

  • The Government has replaced in full the table showing who answers for every euro in the Recovery and Resilience Plan, reform by reform and investment by investment, for each coordinating ministry or agency.
  • The total distribution in the new annex comes to 20.1 billion euro excluding VAT: 13.57 billion in non-repayable financial assistance and 6.54 billion in repayable assistance.
  • The largest coordinators remain Transport, with 4.71 billion, Development, with 3.69 billion, and European Investments and Projects, with 2.95 billion.
Act: Government Decision no. 637/2026
Published: Official Gazette of Romania (Monitorul Oficial) no. 693 of 21 August 2026
Adopted: 20 August 2026

The table that says which institution answers for each slice of the more than 20 billion euro in the National Recovery and Resilience Plan has been rewritten from scratch. Government Decision No 637 of 20 August 2026, published in Official Gazette of Romania no. 693 of 21 August 2026, has a single article: the annex to Government Decision No 1.235/2022 is amended and replaced by the annex to the new decision. It is the second intervention of this kind published on the same day, after the Ministry of Internal Affairs also changed the rules for amending the budget of the electronic identity card projects, an investment that appears in this annex with 109.4 million euro.

The annex has five columns: the component of the plan, the reform or the investment, the institution responsible, the financial allocation in euro excluding VAT and the type of assistance, non-repayable or repayable. Added up, the lines come to 13,566,055,514 euro in non-repayable assistance and 6,540,805,186 euro in repayable assistance, that is 20,106,860,700 euro in total.

The decision does not create new programmes and does not change the content of the reforms. It only establishes who the coordinator of each line is and with what amount, and this is the reference against which financing agreements are signed and the fulfilment of milestones is reported.

What it changes in practice

The first effect is the complete replacement of the list. It is not a matter of a few items being amended, the entire annex has been replaced, so the previous version can no longer be invoked, not even in part.

The second effect is the ranking of the coordinators. The Ministry of Transport and Infrastructure has the largest allocation, 4.71 billion euro, of which 2.09 billion non-repayable and 2.63 billion repayable. Next come the Ministry of Development, Public Works and Administration, with 3.69 billion, and the Ministry of European Investments and Projects, with 2.95 billion. Education and Research has 2.55 billion, the Environment 1.31 billion and Health 1.29 billion.

The third effect concerns the National Authority for Research, a relatively new institution. It appears in the annex with 217.03 million euro in non-repayable assistance and with four items on repayable assistance entered as zero, all of them under component C9, dedicated to support for the private sector, research, development and innovation.

The fourth effect is the visibility of the lines with a zero allocation. The annex keeps in the table reforms with a zero amount, such as the introduction of work vouchers and the formalisation of domestic workers’ employment or ensuring the setting of a minimum wage, both at the Ministry of Labour. They remain commitments assumed under the plan, even if they have no budget of their own.

The fifth effect is the appearance of shared coordination. Three items have two coordinators entered together, among them the General Secretariat of the Government together with the National Integrity Agency, all with a zero allocation.

The sixth effect is one of accounting reference. The amounts are expressed in euro and strictly excluding VAT, which means that the national budgets of the projects, which do include VAT, are larger than the figures in the annex.

What has changed compared with the previous situation

Government Decision No 1.235/2022 was published in Official Gazette of Romania no. 990 of 12 October 2022 and had already been amended several times. The new decision does not add items to the 2022 version, it replaces the annex in force as at today, whatever its latest form may have been.

The second change is one of European context. The distribution is recalculated following the Council Implementing Decision of 17 November 2025, which amended the decision of 3 November 2021 approving the assessment of Romania’s Recovery and Resilience Plan. Any rearrangement of milestones and allocations at European level is then reflected here in a decision of this type.

The third change has to do with who signs. The decision is countersigned by thirteen members of the Government, which shows how many portfolios actually coordinate lines in the plan.

What does not change is the architecture of the plan. The components, from C5, the renovation wave, to C13, social reforms, remain the same, and so does the split between reforms, marked R, and investments, marked I.

Advantages and disadvantages

What it improves

  • It puts responsibility for each funding line in a single public table, so it is easy to check who has to report on a given milestone.
  • It brings the distribution into line with the Council decision of November 2025, which avoids references to amounts that no longer exist.
  • It clearly separates non-repayable from repayable assistance, that is grants from loans, for each coordinator.
  • It also keeps the lines with a zero allocation in the table, so obligations without a budget remain visible instead of dropping out of the record.
  • Replacing the annex in full removes the risk of reading one item from an old version and another from a new one.

What remains a problem

  • The decision does not show what exactly has changed compared with the previous version, so the item by item comparison is left to the reader.
  • No explanatory memorandum was published together with the decision to say why an allocation went up or down.
  • The lines entered as zero are not explained: it is not known whether the reform has been completed, moved to another coordinator or postponed.
  • The amounts exclude VAT and the table does not indicate the value including VAT, so it cannot be compared directly with project budgets.
  • Shared coordination between two institutions, on three items, comes with no rule on who is actually responsible for reporting.

Practical advice

  1. If you are implementing a project under the Recovery Plan, look for your line in the annex by component and by the number of the reform or investment, not by the name of the ministry. A ministry can coordinate dozens of lines.
  2. Check the type of assistance in the last column. Non-repayable means a grant, repayable means a loan, and the reporting rules differ.
  3. Bear in mind that the amounts are strictly excluding VAT. The budget of your contract, VAT included, will be higher than the figure in the table.
  4. If the allocation for your line appears as zero, ask the coordinator in writing to clarify its status. Zero in the table does not automatically mean that the reform has been abandoned.
  5. For the lines with two coordinators, agree in writing from the outset who centralises the reporting. The annex does not divide the roles.
  6. Compare the new annex with the version you were using. Since the replacement is total, any figure you noted earlier has to be checked again here.

Frequently asked questions

What exactly did this decision change?
It replaced in full the annex to Government Decision No 1.235/2022, that is the table with the distribution of the Recovery Plan budget by reform and investment coordinator. It has a single article, which orders the replacement of the annex.
How much does the distribution in the new annex come to?
20,106,860,700 euro excluding VAT, of which 13,566,055,514 euro in non-repayable financial assistance and 6,540,805,186 euro in repayable financial assistance.
Which are the largest coordinators?
The Ministry of Transport and Infrastructure, with 4.71 billion euro, the Ministry of Development, Public Works and Administration, with 3.69 billion, and the Ministry of European Investments and Projects, with 2.95 billion.
Why are there items with a zero allocation?
They are reforms or investments that remain in the plan but without a budget of their own allocated to the coordinator in this distribution. The decision does not explain the reason in each case.
Do the amounts include VAT?
No. The allocation column is expressed in euro excluding VAT, exactly as the heading of the table itself indicates.
From when does the new distribution apply?
From its publication in the Official Gazette of Romania, Part I, that is from 21 August 2026. The decision does not lay down any other date.

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. 693 of 21 August 2026 16 pages PDF, 109 KB the act starts on page 2

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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.