On 14 November 2017, the tax administration published guidance Order no. 3049/2017 concerning the form to be used for filing country-by-country (CbC) reports. According to Order no. 3049/2017, the “country-by-country reporting” form should be annually submitted, starting for the 2016 fiscal year, to the appropriate authority for the administration of the taxpayers which are required to submit this form within 12 months from the final day of the fiscal year of the group of which it is a member.
Related Posts
Romania introduces temporary windfall tax, diesel excise cuts
Romania has gazetted Law No. 162/2026 on 4 August 2026. Law No. 162/2026 aims to manage a crisis state within the domestic oil and petroleum product markets. The law introduces strict commercial margin limits for fuel distributors and
Read MoreRomania: Finance ministry unveils automatic 3% tax rebate for microenterprises
Romania’s Ministry of Finance, in a press release, has approved the procedural mechanism for delivering a 3% rebate on profit and income taxes to microenterprises for the 2025 fiscal year, implementing Government Emergency Ordinance no. 8/2026.
Read MoreRomania: ANAF consults new e-invoicing registration forms
Romania's National Agency for Fiscal Administration (ANAF) has published two draft orders for public consultation, which update the registration and deregistration forms, along with the related instructions, for the national electronic invoicing
Read MoreRomania: ANAF updates tax certificate issuance rules
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) has amended Order No. 1699/2021 to allow electronic issuance of both VAT Registration Certificates and Tax Registration Certificates, alongside the existing paper
Read MoreRomania approves Form F8000 for crypto asset reporting
Romania has published Order No. 750/2026, issued by the President of the National Agency for Fiscal Administration, approving the model and content of Form (F8000) for use by reporting crypto asset service providers. The final Order introduces
Read MoreRomania gazettes modernised advance pricing agreement, transfer pricing documentation rules
Romania has published Order No. 827/2026 and Order No. 828/2026 in the Official Gazette on 30 June 2026. Order No. 827 revises the procedures and application requirements for issuing and modifying advance pricing agreements (APAs), while Order No.
Read More