A Romanian gambling license is kept alive by three monthly dates: the 10th for ONJN declarations and Class 2 blocking reports, the 15th for the National Cultural Fund, and the 25th for most taxes declared to ANAF on form D100. 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 deadline can cost more than interest: a license fee paid late can end an approval, and figures that do not reconcile now trigger ONJN audits.
Key points: the operator checklist
Your three monthly dates
- 10th: monthly declaration to ONJN; Class 2 blocking report (who files it and what it contains).
- 15th: National Cultural Fund contribution.
- 25th: most taxes and contributions declared on D100.
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.
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
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 themselves 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, so the two tracks are checked against each other. In February 2026 it opened audits into gaps between declared and paid amounts, including suspected manipulation of the GGR base.
1. ONJN: core administrative and reporting obligations
- 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.
- Significant changes: shareholders, directors, UBO, registered office, share capital and key contracts notified under ONJN Order 33/2025.
- Class 2 blocking report: software, platform and payment suppliers report by the 10th of each month the Romanian players blocked from unlicensed operators and the domains involved, with nil reports where nothing happened (Law 141/2025).
- Proof of payment: keep payment orders and bank statements for every fee and send copies to ONJN when required.
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 current year ends. 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. It does not vary with revenue.
Authorization fee (Class 1). For remote gambling, 30% of GGR with a €480,000 annual minimum, declared monthly. Below €1,600,000 GGR 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, and the land-based market now also faces local fees under OUG 7/2026.
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, from the first leu:
| 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 |
There is no tax-free threshold; checklists showing one, or 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 older bookmaker obligations, see 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. The background is in our post on 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. The Class 2 supplier calendar
A B2B supplier’s calendar is shorter, but the consequences of a miss are the same: suspension or revocation.
| When | Obligation | Basis |
|---|---|---|
| By the 10th, monthly | Blocking report to ONJN, including nil reports (software, platform and payment suppliers) | Law 141/2025 |
| Annually, in advance | €20,000 license fee, at least 10 days before the current license year ends | OUG 77/2009 Annex, HG 111/2016 |
| Annually | €15,000 responsible-gambling contribution | OUG 77/2009 |
| On each change | Shareholders, directors, UBO, registered office, share capital, key contracts | 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 141/2025 |
| Year 10 | New license before expiry; start six months ahead | OUG 77/2009 |
Licenses granted in 2016 reach year 10 during 2026; we explain what that renewal involves in the local council veto and the first Class 2 renewals.
8. Annual and event-driven deadlines for operators
| When | Obligation |
|---|---|
| End of February | Annual informative returns on winnings withheld (forms 205 and 207) |
| Annually, in advance | License fee and responsible-gambling contribution |
| Annually | Renewal of the operating authorization |
| Within 5 working days | New or amended advertising contracts reported to ONJN |
| On each change | Significant-change notification under Order 33/2025 |
| Every two years, if size thresholds are met | Independent audit of AML policies under Law 129/2019 and ONJN Order 370/2021 |
Corporate income tax at 16% and dividend withholding at 16% (for dividends distributed from 1 January 2026) run on the ordinary Fiscal Code calendar.
Conclusion
Treat compliance as a system, not a set of reminders. Run the 10th, 15th and 25th as fixed dates; keep one rate table that changed on 1 August 2025 and will change again; and keep an evidence trail that reconciles ONJN declarations with ANAF filings. For costs and structure, see our Romania licensing guide and Class 2 (B2B) license page; for ongoing support, our compliance services.