2027 tax guide and tax deadlines

What it coversCopy Anchor Link

Five public pages, no account needed, written in Romanian and checked against official sources:

• /ghid-fiscal-2027 — what changes for companies in 2027, each change with its date, status (in force, decided or not yet decided) and legal act, plus the checklist for closing the 2026 financial year.
• /ghid-fiscal-2027/salariu-minim-2027 — the minimum wage in force, its history, the status of the 2027 decision and a worked example of the CAS and CASS thresholds.
• /ghid-fiscal-2027/imca-2027 — minimum turnover tax rates by year, who paid it, the formula and the asset-retention obligation after 2026.
• /ghid-fiscal-2027/caen-rev-3 — the deadline to update CAEN codes at the Trade Register and the steps to take.
• /termene-fiscale — returns and payments due this month and next. Use ?luna=YYYY-MM for another month, up to 12 months either way.

Every page shows when it was last checked, who wrote it and, under each statement, its source.

Where the data comes fromCopy Anchor Link

No date, rate or amount is typed into the pages:

• The minimum wage comes from MINIMUM_GROSS_SALARY_HISTORY in @brivio/tax-ro, the same table payroll and the PFA calculator use.
• Deadlines are generated by getFiscalDeadlines in @brivio/tax-ro, the same engine as the in-app tax calendar. Dates are already moved past weekends and public holidays. The public page shows the general set, not one company's profile.
• Everything else (IMCA rates, CAEN Rev. 3 dates, the status of pending decisions) lives in apps/web/src/lib/fiscal-hub-facts.ts. Each entry carries its legal act, source URL, status and verification date (verifiedOn).

A test rejects any entry without a legal act or a source.

How to update itCopy Anchor Link

On every review, change FISCAL_HUB_VERIFIED_ON in fiscal-hub-facts.ts. That date appears on every page and in the structured data.

When the government decision on the 2027 minimum wage is published:

1. Add the new window to MINIMUM_GROSS_SALARY_HISTORY in packages/tax-ro/src/services/dividend.ts, with its start date and legal act. Update the table in packages/payroll too, as the comment in that file asks.
2. If you know the official URL of the decision, add it to WAGE_SOURCE_BY_ACT in fiscal-hub-facts.ts.
3. Change FISCAL_HUB_VERIFIED_ON.

The page moves from "Not yet decided" to the decided amount by itself, and the history table gets the new row.

When a law changes IMCA or the CAEN deadline, update IMCA_RATES or CAEN_REV3 and the verification date.

Good to knowCopy Anchor Link

/termene-fiscale reads the current date, so it calls connection() first. Without it the page would be generated when the image is built, with that day's date. A test checks the order.

/calendar-fiscal is the in-app calendar for signed-in users. Do not link it from public pages.