Train Ordinance 2026: How the New Fiscal Measures Affect Carriers

At the end of each year, the Romanian business environment goes on alert in anticipation of the "Trenuleț Ordinance", a complex legislative package that establishes the rules of the economic game for the following year. For 2026, Emergency Ordinance no. 89/2025 is no exception, bringing a series of tax changes with a profound impact on the transport and logistics sector. This regulatory act is not just a formality, but a document that directly dictates the operational costs, profitability and development strategy of any company in the field. From taxes paid on profit and dividends, to labor costs and new digitalization obligations, each provision translates into concrete figures on the balance sheet. For an industry with tight profit margins, such as transport, understanding and adapting to these new realities is essential for survival and success. This article provides a detailed analysis of the most important measures and strategies needed to navigate well through 2026.

The ordinance brings a mix of news, some good, some bad. Let's analyze those with a direct impact on your business.

1. Increase in the Minimum Wage: Impact on Operating Costs The increase in the minimum wage is a constant of recent fiscal policies, and 2026 continues this trend, directly affecting companies with a large number of employees.

•What's changing? From July 1, 2026, the gross minimum wage in the country increases from 4,050 lei to 4,325 lei.

•Direct impact: The total cost to the employer for an employee paid the minimum wage will reach approximately 4,422 lei. For a company with 50 drivers, this can translate into an additional annual cost of over 100,000 lei. This pressure on the budget requires a careful reassessment of tariffs and an optimization of operational efficiency to maintain profitability.

2. Dividend Tax: Profit Becomes More Expensive One of the most attractive tax incentives in Romania, the reduced dividend tax, has come to an end. Its alignment with the corporate income tax rate fundamentally changes the way entrepreneurs can benefit from the results of their work.

• What's changing? From January 1, 2026, the dividend tax increases significantly, reaching 16% (compared to the previous 10%).

• Direct impact: For every 100,000 lei distributed as profit, 16,000 lei will go to the state. This change reduces the net capital that remains available to entrepreneurs for personal consumption or informal reinvestment, encouraging the retention of profit in the company for direct investment.

3. Micro-enterprise Regime: A Drastic Paradigm Shift The simplified micro-enterprise regime, preferred by thousands of small and medium-sized companies, has been drastically curtailed, forcing many companies to switch to a more complex taxation system.

• What's changing? The income threshold for classification as a micro-enterprise drops from 500,000 euros to just 100,000 euros per year.

• Direct impact: A transport company with annual income of 120,000 euros, which until now paid a tax of 1% on income (1,200 euros), will be required to switch to a 16% profit tax. This requires much more rigorous accounting of deductible expenses and careful tax planning to minimize the tax burden.

Beyond taxation, the biggest operational challenge of 2026 is undoubtedly the RO e-Transport system. The adjustment period is over, and as of January 1, non-compliance with the rules attracts extremely severe sanctions.

• What does compliance entail? The system, designed to combat tax evasion, monitors road transport in real time via GPS. For transporters, this means clear obligations:

• Obtaining and holding the UIT code: Each transport of goods with a fiscal or international risk must have a unique code (UIT), which the driver must present upon inspection.

• Uninterrupted GPS monitoring: Vehicles must be equipped with telematics systems that automatically and constantly transmit the location to ANAF servers.

• Drastic sanctions: Fines for non-compliance can reach up to 100,000 lei, with the possibility of confiscating the value of the goods.

The implementation has not been without problems. Employer associations, such as UNTRR, have consistently reported malfunctions of the ANAF platform and mobile application. To navigate this minefield, companies must invest in reliable and approved GPS and FMS (Fleet Management Systems) solutions that ensure correct data transmission and provide an activity log that can be used as evidence in the event of potential disputes.

Passivity is not an option. Here are 4 essential strategies to adapt your business to the new context:

1. Financial Audit and Tax Planning: The first step is to work with your accountant to accurately quantify the impact of the new measures. Simulate the new salary costs, estimate the corporate tax and analyze the opportunity to distribute outstanding dividends by the end of 2025. Proactive tax planning is key.

2. Cost Optimization and Tariff Review: With rising costs, efficiency becomes vital. Use telematics solutions to optimize routes and fuel consumption. In parallel, have a transparent discussion with your customers about the need to adjust tariffs to cover the new legislative costs and maintain a quality service.

3. Smart Investment in Technology: Technology is no longer a luxury, but a necessity. A high-performance FMS system not only ensures RO e-Transport compliance, but also provides valuable data for optimizing the entire operation, from fleet maintenance to driver driving style.

4. Team Training: Make sure the entire team, from drivers to dispatchers, fully understands the new procedures, especially those related to RO e-Transport. Regular training sessions and the creation of clear internal guidelines can prevent costly human errors.

The Trenuleț 2026 Ordinance brings a more complex and costly business environment for carriers. Fiscal pressure and digitalization requirements will test the resilience of many companies. However, these challenges can be turned into opportunities. Forced digitalization will contribute to the elimination of unfair competition, and the need for optimization will lead to more efficient and professional businesses. Companies that adapt, invest in technology and rigorously plan their finances will not only survive, but also thrive, consolidating their position in a more transparent and competitive market.