What are the compliance deadlines for a Romanian gambling license? Three monthly dates: the 10th for ONJN declarations and the Class 2 monthly report, the 15th for the National Cultural Fund, and the 25th for most taxes declared to ANAF on form D100. Around them sit annual dates: the license fee in advance, the responsible-gambling contribution, winnings returns by the end of February, and, for land-based venues since 2026, a local authorization. Under OUG 77/2009 as amended by Law 141/2025, an online operator pays a 30% GGR authorization fee with a €480,000 annual minimum, a flat €300,000 license fee and a €500,000 responsible-gambling contribution.
Missing a date can cost more than interest: a first-year license fee paid late ends the approval, and figures that do not reconcile between ONJN and ANAF now trigger audits.
The monthly calendar at a glance
| Date | What is due | Who | Where |
|---|---|---|---|
| 10th | Monthly declaration for the previous month, by game type | Class 1 operators | ONJN |
| 10th | Monthly report of participants blocked and domains involved (nil report if none) | Class 2 software, platform and payment suppliers | ONJN |
| 15th | National Cultural Fund contribution, 0.5% of gaming revenue | Class 1 operators | AFCN |
| 25th | Authorization fee, advertising contribution, sports contributions and other D100 lines | Class 1 operators (and others where applicable) | ANAF, form D100 |
| 25th | Winnings tax withheld in the previous month | Class 1 operators | ANAF |
| Within 5 working days | New or amended advertising contracts | Class 1 operators | ONJN |
| Within 48 hours or 5 working days | Significant changes (shareholders, directors, UBO, seat, key contracts) | All licensees | ONJN |
The annual calendar
| When | Obligation | Who |
|---|---|---|
| By 25 January | €15,000 Class 2 contribution for the year | Class 2 suppliers |
| By end of February | Annual informative returns on winnings withheld: form 205 (residents), 207 (non-residents) | Class 1 operators |
| At least 10 days before each license anniversary | Annual license fee: €300,000 (Class 1 online), €20,000 (Class 2) | All licensees |
| Annually | Responsible-gambling contribution: €500,000 (Class 1 online) | Class 1 operators |
| Annually | Renewal of the ONJN operating authorization | Class 1 operators |
| Annually, plus 30 days after grant for the fee | Local operating authorization and local fee per square meter (OUG 7/2026) | Land-based venues |
| Every two years, if size thresholds are met | Independent audit of AML policies (Law 129/2019, ONJN Order 370/2021) | Reporting entities |
| Year 10 | New license before expiry; start about six months ahead | All licensees |
Corporate income tax at 16% and dividend withholding at 16% (for dividends distributed from 1 January 2026) run on the ordinary Fiscal Code calendar.
Key points: the operator checklist
Where licensees slip
- Advertising contracts not reported to ONJN within 5 working days.
- GGR in the BI system different from GGR in the accounts.
- Self-exclusion requests not passed to ONJN on time.
- Withholding logic still running the pre-August 2025 bands.
- Ownership or director changes notified late, or not at all.
Controls we recommend
- One shared compliance calendar with owners and backups.
- A version-controlled register of rates and tax bases.
- Trigger-based workflows, for example a same-day route for self-exclusion requests.
- One evidence store: filings, payment orders and bank statements.
The big picture: two tracks checked against each other
Compliance runs on two tracks. The regulatory track is ONJN: licensing, reporting, responsible gambling, self-exclusion and notifications. The fiscal track is ANAF: license and authorization fees, contributions, player withholding and corporate tax. The amounts are set out in our analysis of gambling taxes in Romania in 2026. Since early 2026 ONJN compares its declarations with ANAF filings and has direct access to operators’ servers. In February 2026 it opened audits into gaps between declared and paid amounts, including suspected manipulation of the GGR base.
1. ONJN: reporting and notifications
- Monthly declaration: by the 10th of the following month, by game type, on ONJN’s form.
- Advertising contracts: reported within 5 working days of signing, including later changes in value.
- Self-exclusion: requests handled under ONJN Order 79/2025 and passed to ONJN within the procedure’s deadlines; internal lists of restricted persons kept with reasons. See self-exclusion breaches and ONJN enforcement.
- Significant changes: shareholders, directors, UBO, registered office, share capital and key contracts are notified under art. 12(2) of OUG 77/2009 within 48 hours or five working days depending on the change, using the procedure in ONJN Order 33/2025. A late notice is fined RON 20,000–40,000 under art. 22(1).
- Proof of payment: keep payment orders and bank statements for every fee and send copies to ONJN when asked.
2. ANAF and OUG 77/2009: the tax engine
License fee (paid in advance). Under the HG 111/2016 norms, the first year is due by the 25th of the month after ONJN approves the file; later years at least 10 days before the license anniversary. A first-year fee paid late means the approval lapses. Class 1 online pays a flat €300,000; Class 2 pays €20,000.
Responsible-gambling contribution. Fixed annual amounts: €500,000 for Class 1 online, €15,000 for Class 2 (due by 25 January). It does not vary with revenue. See what the €500,000 buys, and what it doesn’t.
Authorization fee (Class 1). For remote gambling, 30% of GGR with a €480,000 annual minimum, declared monthly. Below €1,600,000 GGR a year the minimum applies. A Court of Accounts audit published in February 2025 found RON 78.9 million in online authorization fees not declared or paid for 2022–2023, so this line is where ONJN looks first. Land-based verticals have their own bases and schedules; a separate audit of ONJN’s 2024 activity estimated about RON 116 million in slot-machine authorization fee differences (see historical ONJN authorization fee reassessments).
Advertising contribution. 5% of the value of contracts promoting authorized gambling. If a non-operator signs the contract, the obligation may sit with the advertising provider.
Other charges. Older checklists list a 2% tax on online participation fees and a vice tax on certain machines. Confirm against the consolidated OUG 77/2009 whether and how they apply to your vertical before you map them.
3. Declaration 100 (D100): the filing spine
D100 carries the license fee, authorization fee, advertising contribution and the earmarked sports contributions. Map each line to:
- its base (GGR, fee amount or contract value);
- its D100 position;
- its internal data owner and approver.
Most errors come from a base calculated in one system and declared from another.
4. Player withholding: winnings tax and annual returns
Since 1 August 2025 (Law 141/2025, Fiscal Code art. 110), winnings are taxed by withholding on each payout:
| Payout | Tax |
|---|---|
| Up to RON 10,000 | 4% |
| RON 10,000 – 66,750 | RON 400 + 20% of the part over RON 10,000 |
| Over RON 66,750 | RON 11,750 + 40% of the part over RON 66,750 |
For betting and other games the tax applies from the first leu. For games characteristic of casinos, poker clubs, slot machines and scratch cards, RON 11,750 is deducted from the tax computed on the scale, so payouts up to RON 66,750 are tax-free and the part above is taxed at 40%. Checklists showing a 3% first band predate August 2025. Withholding is reported on the annual informative returns (form 205 for residents, 207 for non-residents), generally due by the end of February for the prior year. For the player side, see declaring online betting income (in Romanian); for the older bookmaker obligations, the obligations of bookmakers toward the Treasury and players.
5. National Cultural Fund: 0.5%
B2C organizers contribute 0.5% of gaming revenue to the National Cultural Fund (AFCN), paid monthly by the 15th of the following month. Late payment carries interest and penalties. Background: the culture tax for gambling companies.
6. Sports contributions: 1% (COSR) and 0.2% (Paralympic)
Law 30/2022 earmarks 1% for the Romanian Olympic and Sports Committee and 0.2% for the National Paralympic Committee, calculated on the gambling license, authorization and access fees under OUG 77/2009. Each has its own D100 position.
7. Land-based venues: the local layer since OUG 7/2026
Since 25 February 2026, OUG 7/2026 (art. 18¹ of OUG 77/2009) lets each local council decide whether land-based gambling may operate in its territory. Where it is allowed, the venue needs an annual local operating authorization and must pay the local fee, set per square meter of premises, within 30 days of the authorization. Where a council has banned gambling, existing ONJN authorizations run to expiry but cannot be renewed. Add every council decision affecting your venues to the calendar; see the local council veto, how Romania lost most of its slot machines and the CEE land-based gambling crackdown. Online operators and Class 2 suppliers do not need a local authorization.
8. The Class 2 supplier calendar
A B2B supplier’s calendar is shorter, but the consequence of a miss is the same: suspension or revocation.
| When | Obligation | Basis |
|---|---|---|
| By the 10th, monthly | Monthly report of blocked participants and domains, including nil reports (software, platform and payment suppliers) | OUG 77/2009 art. 1(5⁸), added by Law 141/2025 |
| At any time ONJN asks | On-request report: countries players access the system from, and operators giving access to Romanian players | OUG 77/2009 art. 1(5⁶) |
| By 25 January | €15,000 responsible-gambling contribution | OUG 77/2009 art. 10 |
| At least 10 days before each license anniversary | €20,000 license fee | OUG 77/2009 Annex, HG 111/2016 art. 148 |
| Within 48 hours or 5 working days of a change | Shareholders, directors, UBO, registered office, share capital, key contracts | OUG 77/2009 art. 12(2), ONJN Order 33/2025 |
| On each new customer | Check the operator holds a Class 1 license and its domains are not on the ONJN blacklist | Law 107/2024, Law 141/2025 |
| Year 10 | New license before expiry; start about six months ahead | OUG 77/2009 |
The reporting duties apply only to the software, platform and payment categories; affiliates, equipment suppliers and laboratories are not covered automatically. Details in our Class 2 reporting guide and staying compliant after the license. Licenses granted in 2016 reach year 10 during 2026; see the first Class 2 renewals. If you are still applying, start with how to obtain a gambling B2B license in Romania.
Treat compliance as a system
Run the 10th, 15th and 25th as fixed dates; keep one rate table that changed on 1 August 2025 and will change again; track every council decision that touches your venues; and keep an evidence trail that reconciles ONJN declarations with ANAF filings. For costs and structure, see our Romania licensing overview, the Class 1 operator license and the Class 2 (B2B) license page.
Compliance support from Szilaghi Consulting
Founded by Alex Szilaghi, licensing gambling businesses since 2004, Szilaghi Consulting has helped 38+ B2B clients get licensed in Romania and runs ongoing ONJN reporting and representation for licensees. See our compliance services or book a free fit call.
Updated 27 October 2026. Deadlines and rates are taken from OUG 77/2009 as amended, HG 111/2016, Law 141/2025, Law 239/2025 and OUG 7/2026; check the consolidated texts and ONJN guidance before relying on them. General information, not tax or legal advice for a particular licensee.
