Romania has launched a public consultation on draft amendments to the Fiscal Procedure Code to implement DAC9, proposing simplified group-level reporting for large companies, enhanced automatic information exchange, clearer cooperation rules between EU tax authorities, and new penalties to strengthen tax transparency and compliance.
Romania’s Ministry of Finance has launched a public consultation on a draft Government Ordinance amending and supplementing the Fiscal Procedure Code (Law 207/2015) to implement Council Directive (EU) 2025/872 of 14 April 2025 (DAC9).
The draft government ordinance bill was published on 23 January 2026.
The directive updates rules for cooperation between EU tax authorities, particularly in the digital economy and the application of the global minimum tax for large corporate groups.
Through the proposed amendments, Romania aims to align its tax legislation with European and international standards, creating a clearer, more predictable, and fairer tax framework.
A key objective of the directive is to enhance the automatic exchange of information between EU tax administrations, enabling authorities to share relevant data on the taxation of large companies.
Additionally, the proposed changes to the Fiscal Procedure Code aim to increase tax transparency, combat tax evasion, enhance risk analysis, and provide modern digital solutions for compliant taxpayers.
DAC9 introduces simplified reporting for large multinational and national groups with consolidated revenues of at least EUR 750 million, allowing them to file a single group-level tax return rather than multiple entity-level filings, thereby reducing administrative burdens.
The draft ordinance also establishes a standard form for declaring the additional global minimum tax, sets clear reporting deadlines, and provides rules for automatic information exchange and cooperation between Member States to correct errors.
Beyond transposing DAC9, the draft ordinance also clarifies and supplements existing rules on the exchange of information for financial accounts, closing legislative gaps that previously addressed only reporting obligations without explicitly regulating the actual data exchange for certain new account types.
To ensure effective implementation, the draft introduces administrative penalties ranging from RON 10,000 to 30,000. These sanctions apply, for example, for using non-standardised forms or failing to comply with the requirement to retain tax documents and records for at least five years.
