Romania's National Agency for Fiscal Administration (ANAF) published draft Form F8000 for public consultation on 27 February 2026, establishing reporting requirements for crypto-asset service providers under the EU's DAC8 directive. The form implements Government Emergency Ordinance No. 71/2025, requiring providers to submit detailed individual, entity, and transaction data through ANAF's portal, even with no reportable activity.
Romania’s tax authority (ANAF) released a draft order on 27 February 2026 establishing Form F8000, which Reporting Crypto Asset Service Providers must use to comply with the EU’s Amending Directive 2023/2226 (DAC8) to the 2011 Administrative Cooperation Directive.
The draft order from the President of the National Agency for Fiscal Administration is currently under public consultation.
The form implements reporting requirements introduced by Government Emergency Ordinance No. 71/2025, which amended the Fiscal Procedure Code (Law No. 207/2015). This ordinance established mandatory reporting and tax information exchange obligations specifically for crypto assets. This development follows Romania’s earlier DAC8 implementation published on 22 December 2025, establishing the country’s framework for crypto-asset tax transparency and cross-border information sharing.
Crypto-Asset Service Providers operating in Romania must report specific information to tax authorities under Law No. 207/2015.
Required information for reporting
Individual and entity details
For reportable individuals, providers must submit: full name, residential address, jurisdiction(s) of residence, tax identification number (TIN), birth date and birthplace.
For reportable entities, additional information includes details of controlling persons exercising control, their roles, and identification data. When using an Identification Service, report the person’s name, identifier(s), issuing jurisdiction, and control role(s).
Transaction data requirements
For each crypto-asset type, providers must report comprehensive transaction information, including:
- Purchase and sale transactions involving fiat currency (aggregate gross amounts, unit quantities, transaction counts)
- Exchanges between different crypto-assets (fair market values, units, transaction numbers)
- Retail payment transactions and transfers with fair market values
- Transfers to distributed ledger addresses under Regulation (EU) 2023/1114 or unidentified wallet addresses
Submission process and deadlines
Forms must be submitted through the ANAF portal at www.anaf.ro using the eGovernance support program. Submissions require PDF format with XML attachment, electronically signed using qualified digital certificates issued under Law No. 214/2024.
Providers must submit Form F8000 even when no reportable data exists. Corrections can be made voluntarily, upon ANAF request, or following control measures. Any form updates will be announced at least 15 days before implementation.
Earlier, Romania published the Government Emergency Ordinance (GEO) No. 71/2025 in the Official Gazette No. 1146 on 10 December 2025, implementing the 2023/2226 Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) into its national law.
