Package 3 of fiscal measures – implications for the gambling industry

Package 3 of fiscal measures – implications for the gambling industry

Summary:

On January 13, 2026, the Ministry of Development, Public Works, and Administration published, as part of the decision-making transparency procedure, the draft legislative act – Law on the adoption of measures to increase the financial capacity of administrative-territorial units, as well as to amend and supplement certain legislative acts.

The draft was subject to decision-making transparency for a period of 10 days, which allowed interested organisations to submit proposals for amendments.

For the gambling sector, the draft proposes an amendment to the provisions of Government Emergency Ordinance No. 77/2009 on the organization and operation of gambling, with an impact on the procedure for granting/renewing gambling licenses and gambling operating permits, adding new powers to local authorities.

Keywords: Package 3 of Fiscal Measures, Amendments to gambling legislation, Authorization to operate gambling games, Local operating authorization

What it introduces, essentially

In the form published in decision-making transparency, the normative act introduces the condition of obtaining a local operating authorization from local authorities as part of the procedure for obtaining a gambling operating authorization, without, however, distinguishing between remote gambling and traditional gambling.

Thus, local councils will be able to decide whether or not gambling activities can be carried out on the territory of the administrative-territorial unit, these being conditional on obtaining the annual operating license in advance.

Discretionary powers are conferred on local authorities, which will determine by local council decision the areas where gambling activities may be carried out and the amount of local tax due, calculated in relation to the surface area of the premises concerned.

Need for legislative clarity

After analyzing the text of the draft legislation, we believe that for reasons of legislative clarity, changes to the text are necessary in order to distinguish between remote (online) gambling and traditional gambling (in physical locations) and to whom these additional requirements to obtain a local operating license apply.

In line with the reasoning reflected in the explanatory memorandum to the draft legislation, our opinion is that the local operating license is intended for organizers of traditional gambling, excluding organizers of remote gambling.

The permanent headquarters (licensing condition) registered by a remote gambling operator is a fiscal fiction and does not imply the existence of a physical location open to the public.

Furthermore, the administrative acts granting the right to operate to remote gambling operators cover the entire territory of Romania and are not issued for specific physical locations, branches, agencies, etc., so there is no need for restrictions on the part of local authorities.

Consequently, making the granting of a gambling operating licence conditional on the existence of a licence granted by local authorities appears to be incompatible with the nature of remote gambling.

Practical recommendations for the parties involved

If the draft legislation is approved in its current form, in order to obtain the annual local operating license, economic operators will apply to the local authorities by submitting a copy of the gambling license, accompanied by documents relating to the premises where the gambling activity will take place.

These restrictive conditions, subject to the approval of the draft legislation, apply to traditional gambling operators, including land-based casinos.

Given the impact that the draft legislation is expected to have on the Romanian gambling market, we recommend that all parties involved, including legislators, authorities, and gambling operators, engage in meaningful dialogue.

It should be noted that for economic operators who, on the date of entry into force of the Law, hold a valid gambling operating licence granted by the Supervisory Committee of the National Gambling Office within the ONJN, the provisions relating to the local operating licence will apply upon expiry of the authorisation period.