The European Commission (EC) announced the closure of the infringement procedure against Romania (INFR(2024)2048) on 12 February 2025 for failing to automatically exchange information under the 2021 amendment to the 2011 Directive on Administrative Cooperation (DAC7).
The EC did not provide any further explanation regarding the proceedings.
On 31 January 2023, Romania introduced Government Ordinance No. 16, aligning with the provisions of DAC7.
Earlier, the EC opened an infringement procedure by sending a letter of formal notice to Romania [INFR(2024)2048] for failing to exchange information on income generated by companies and individuals through online platforms.
The Council Directive (EU) 2021/514 of 22 March 2021 amends Directive 2011/16/EU on administrative tax cooperation (DAC7), introducing new tax transparency rules for digital platform transactions starting 1 January 2023.
The first exchange of information for the calendar year 2023 took place at the end of February 2024.
The Directive on Administrative Cooperation (DAC) establishes a system for secure administrative cooperation between the national tax authorities of EU countries and lays down the rules and procedures for exchanging information for tax purposes.
