ANAF urges all Romanian constituent entities of MNE groups to submit the R405 Notification identifying their role in the group and the tax residence of the reporting entity.
Romania’s National Agency for Fiscal Administration (ANAF) has launched a national awareness campaign on 13 November 2025 to support Romanian constituent entities of multinational enterprise groups in meeting their international tax reporting obligations, specifically the preparation and submission of the Country-by-Country Report (CbCR – Form R404) for fiscal year 2024.
The initiative aligns with the Organisation for Economic Cooperation and Development (OECD) BEPS Action 13 standards and Romanian fiscal legislation. It targets multinational groups with consolidated revenues exceeding EUR 750 million in the preceding fiscal year.
Compliance Reminder: R405 Notification
ANAF urges all Romanian constituent entities of multinational enterprise (MNE) groups to ensure they have submitted the R405 Notification, which identifies:
- their status as a constituent entity of a multinational enterprise group, and
- the identity and tax residence of the reporting entity for that multinational group.
Entities that have not yet completed this obligation are encouraged to rectify the situation through voluntary compliance.
The deadline for submitting the R405 Notification is no later than the last day of the group’s reporting fiscal year, and in all cases, no later than the corporate tax return (Form 101) deadline for the prior fiscal year.
Submission is mandatory for all constituent entities within the CbCR scope, regardless of classification, including ultimate parent entities, surrogate parent entities, designated reporting entities, and other constituent entities.
R404 Country-by-Country Report (CbCR) for 2024
ANAF also encourages Romanian designated reporting entities to prepare and submit the R404 country-by-country report for the 2024 fiscal year. The statutory deadline for filing is 12 months after the end of the group’s fiscal year, including in cases where a non-calendar financial year has been adopted.
Both the R405 Notification and the R404 Report are central tools for increasing global tax transparency and preventing base erosion and profit shifting.
