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es Description and timing of key steps (1) Monitoring indicator(s) Minimum Wage Reform Establishing a minimum wage setting mechanism based on By Q1-2025: Entry into force of the normative objective criteria that supports job creation and national act [Adding to RRP milestone C13. competitiveness, involving the adjustment of the gross minimum Entry into force of the act regulating the new minimum R5,0.M392] wage in line with the forecasted inflation rate and productivity wage setting system. growth rate. If the new ratio between the adjusted gross minimum wage and the forecasted average gross wage for the following year is below 45 %, the gross minimum wage may also be additionally adjusted by 0 % - 50 % of the forecasted productivity growth rate, but the ratio should never exceed 50 %. Public Sector Wage Reform Ensure a fair and sustainable wage policy by revising the hierarchy When the government deficit is below 5 % of GDP: Entry-into-force of the new leg­ coefficients for each occupational family of the public sector, islative framework, after the gov­ [Adding to RRP milestone C14. reintroducing salary grids for local administration officials, Step 1: Adoption and entry into force of the new legal ernment deficit has been reduced R4,0.M420] revising the allowance system and capping the monetary amount framework for the remuneration of public officials, to below 5 % of GDP. of allowances at 20 % of the basic salary. ensuring the public wage bill remains, as a share of GDP, in line or below that included in the projections Reduction in the public wage bill, Ensuring the fiscal sustainability of the remuneration system of of the medium-term fiscal plan. as a share of GDP, by 1,5 pps public sector officials. To this end, the reform will come into effect between 2024 and 2031, in line only after the budget deficit, in ESA terms, falls below 5 % of GDP Step 2: Rigorous adherence to the projections of the with the projections of the (including if that implies amending the timing of this reform under MTFSP regarding the public wage bill as a share of medium-term fiscal plan. the RRP). The new system will be implemented fully respecting GDP, for all the years covered by the plan. provisions of the Fiscal-Budgetary Responsibility Law. The reform will ensure the public wage bill will remain contained within the envelope in the medium-term structural budget plan. ELI: http://data.europa.eu/eli/C/2025/647/oj OJ C, 10.2.2025 ELI: http://data.europa.eu/eli/C/2025/647/oj OJ C, 10.2.2025 Main objectives Description and timing of key steps (1) Monitoring indicator(s) Microenterprise Tax Reform Gradual reduction of the scope of the tax regime for micro- By Q1-2025: Entry into force of a normative enterprises. Ensure full compliance with the objectives of act amending the eligibility con­ [Adding to RRP milestone and milestone 206 of the RRP, including by reviewing the eligibility Preparation and entry into force by the end of ditions to the tax regime for target C8.R4,0.M206] threshold to the regime (and possibly aligning it with the VAT Q1-2025 of a law amending the taxation regime of microenterprises, to bring it in threshold over the medium term), and updating the tax rate for microenterprises, to bring it in line with milestone 206 line with milestone 206 of the micro-enterprises. Relative to the system currently in place, the of the RRP. RRP and generating 0,1 % of reform generates additional revenue of at least 0,1 % of GDP in GDP in additional revenue. 2025 and beyond. 17/21 EN 18/21 EN Main objectives Description and timing of key steps (1) Monitoring indicator(s) Review of the Tax Framework Implementing a tax reform that contributes to fiscal consolidation By Q1-2025: Step 1: Report by the authorities and promotes better economic incentives. The budgetary impact [Adding to RRP milestones and of the reform in 2025 should be at least 1,1 % of GDP, net of the Step 1: Preparation of a Report, building on the World Step 2: Adoption of a memoran­ targets C8.R4,0.M207, C8.R4,0. impact of raising the non-taxable threshold for pension income Bank report on taxation (prepared under RRP mile­ dum by the government, in line M208, C8.I7,0.M237] (0,2 % of GDP). The new measures therefore have a total impact of stone 205) establishing two scenarios for the tax with the main objectives of the 1,3 % of GDP in 2025. Since measures will be implemented by the reform, with fully specified measures. Measures should reform, end of Q1-2025, the full-year permanent impact of the new cover all areas of taxation and social contributions. Step 3: Public debate with the measures should be 1,7 % of GDP. Step 2: Government adoption of a memorandum private sector. Operationalising the information system for assessing properties including specific tax measures based on the above- Step 4: Entry into force of the subject to property taxes, with the following characteristics: mentioned report. Measures should be in line with milestones 207, 208, and 237 of the RRP, and measures in line with Objective 1 — Interoperability of databases containing information about objective 1 of the tax reform. of the reform. properties held by various institutions. Step 3: Government organises a public debate on the Step 5: Report by the authorities. — Operationalisation of a dedicated department within the amendments to the Fiscal Code. Ministry of Finance. Step 4: Implementation and entry into force of the — Creation of a Property Sales Price Registry for residential measures on 1 April 2025 at the latest. properties, development of a mass valuation model for residential properties. By Q4-2025: — Establishment of a mechanism for determining the taxable Step 5: As referenced in milestone 237 of the RRP, value of real estate using market value assessment mechanisms. developing an IT system to implement the automated property assessment model for real estate taxation, supporting the new market value-based approach, and operationalising a specialized department with respon­ sibilities in the field of property taxation. ELI: http://data.europa.eu/eli/C/2025/647/oj OJ C, 10.2.2025 ELI: http://data.europa.eu/eli/C/2025/647/oj OJ C, 10.2.2025 Main objectives Description and timing of key steps (1) Monitoring indicator(s) Tax Administration Reform The main objective is to improve tax administration and generate By Q1-2025 (Q4-2026 for APIC): Steps 1-7: Reports by the author­ [Adding to RRP milestones and additional government revenue amounting to at least 0,5 % of Step 1: Implementation of an early detection mechan­ ities. targets C8.I2,0.M225 C8.I2,0. GDP in 2026. ism for VAT fraud associated with intra-community The revenue to GDP ratio should M226 In particular, the reform aims to: purchases, transits, and domestic transactions. increase by at least 0,5 % of GDP C8.I2,0 M226a Enhance ANAF's Anti-Fraud Unit with a real-time monitoring tool By Q2-2025: in 2026 relative to 2024, net of C8.I3,0 M227] for detecting high-risk taxable purchases related to intra-commu­ Step 2: Implementation of anti-fraud modules for the impact of new measures nity, transit, and domestic transactions. influencing tax bases and tax analysing and identifying transactions suspected of rates taken in 2025 and 2026. Implement analytical tools and a dedicated anti-fraud module to carousel fraud (CARUSEL, INDFISC, TRANSPRISC, This will be assessed in April address and analyse the VAT gap. Increase capacity to detect COMRISC, and RORISC). 2027 based on national ac­ irregularities within systems such as e-Invoice, SAF-T, e-AMEF, By Q2-2025: counts. e-DU, e-VAT, DAC-7, and CESOP. Step 3: Completion of 7 digitalisation projects, Expand the ‘Predictive Analysis’ program to cover a broader range including e-Invoice, SAF-T, e-AMEF, e-DU, e-VAT, of taxpayers, enhancing tax inspection efficiency for VAT and DAC-7, and CESOP. corporate income tax. By Q1-2025: Establish a taxpayer risk-ranking system and develop an IT tool to manage and analyse large volumes of data for determining Step 4: Strengthen oversight of the tax planning taxpayer risk categories. mechanism for large taxpayers and the extension of this mechanism to medium-sized taxpayers after the Modernise and ensure interoperability of taxpayer administration implementation of APIC.