The consultation addresses the proposed top-up tax information return forms and the requirement to submit the form.
Romania’s tax authorities (ANAF) have launched a public consultation on a draft order regarding the approval of the format and content of the forms for the GloBE Information Return (GIR) and the Notification of the obligation to submit the GIR, issued by the President of the National Agency for Fiscal Administration (ANAF) on 7 November 2025.
The forms are referred to as the “Declarația informativă privind impozitul suplimentar” and the “Notificare referitoare la obligația de depunere a declarației informative privind impozitul suplimentar” in Romanian.
The consultation focuses on the proposed introduction of a top-up tax information return, along with a notice outlining the obligation to submit the top-up tax information return form.
Tax forms and top-up payments are generally due within 15 months of the end of the financial year, but for the first year, the deadline is extended to 18 months. Forms must be completed using ANAF’s free assistance software.
Additionally, the tax authorities released a detailed guide on the top-up tax information return, modelled on the OECD GloBE Information Return (January 2025). The standardised return provides the data needed for risk assessment and verifying top-up tax liability, aligning with the 2025/872 Amending Directive (DAC9) on automatic information exchange for Romania’s implementation.
Earlier, on 5 January 2024, Romania published Law No. 431/2023, implementing the Pillar 2 global minimum tax in line with the EU Council Directive 2022/2523.
