This page describes EU Directive 2023/970 and Romania's transposition bill (Bill L445/2026, currently under urgent-procedure review in the Senate). The transposition law has not yet been adopted in Romania — according to the Ministry of Labour, until adoption "the obligations established do not yet produce effects on employers." Information about deadlines and penalties may change before the final adopted version. Last updated: August 24, 2026.
Art. 9
Legal Guide
Deadlines and the calendar
The EU deadline has passed. Romanian law is still in process. Here's exactly what's firm and what may still change.
Legislative status
- May 10, 2023 — Directive (EU) 2023/970 adopted at EU level.
- June 7, 2026 — the EU transposition deadline. Missed by Romania.
- June 17, 2026 — the bill (L445/2026) registered with the Senate, under urgent procedure.
- September 21, 2026 — the Senate extended the tacit-adoption deadline from 45 to 60 days.
- October 17, 2026 — the Senate's tacit-adoption deadline.
Until the Romanian law is adopted, according to the Ministry of Labour, the obligations established do not yet produce effects on employers.
The law hasn't been adopted yet — but the deadlines aren't waiting. EU Directive 2023/970 already fixes the dates: June 7, 2027, first report for companies with 150+ employees. A proper evaluation usually takes months — data collection, questionnaires, validation, a remediation plan. Start now, while you still have time to fix what you find.
The actual first reporting deadlines (Art. 9)
| 250+ | June 7, 2027 — annual reporting. |
| 150–249 | June 7, 2027 — reporting once every 3 years. |
| 100–149 | June 7, 2031 — reporting once every 3 years. |
| Under 100 | No mandatory reporting. Voluntary reporting is possible and encouraged by the state. |
Full details by size category: Obligations by size category. Exactly what must be reported: ANES reporting.