Romania has enacted Government Ordinance No. 1/2026 to implement DAC9, enhancing EU tax cooperation, digital economy rules, and global minimum tax compliance, while removing penalties for certain record-keeping failures and aligning domestic law with international standards.
Romania has issued Government Ordinance (GO) No. 1/2026, amending the Fiscal Procedure Code established under Law No. 207/2015, to transpose the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872).
The ordinance was published in the Official Gazette No. 75 on 30 January 2026.
The main change in GO No. 1/2026 compared to the draft bill is the removal of the penalty for reporting entities that fail to retain records for Country-by-Country reporting.
Additionally, the directive strengthens cooperation among EU tax authorities, with a focus on the digital economy and the global minimum tax for large corporate groups. Romania’s amendments aim to align domestic law with EU and international standards, improve automatic information exchange, increase tax transparency, combat evasion, and offer modern digital solutions for compliant taxpayers.
Earlier, Romania’s Ministry of Finance launched a public consultation on a draft ordinance to amend the Fiscal Procedure Code to implement Council Directive (EU) 2025/872 (DAC9).
