Romania’s tax authority has launched a public consultation on draft rules for the mutual agreement procedure, setting out updated processes for resolving cross-border tax disputes under double tax treaties and EU arbitration frameworks.
Romania’s National Agency for Fiscal Administration (ANAF) initiated a public consultation, on 21 April 2026, on a draft order establishing the procedure for conducting the mutual agreement procedure (MAP), following amendments introduced to the Fiscal Procedure Code by Government Emergency Ordinance No. 11/2025.
The draft sets out the framework for handling MAP cases in Romania under double tax treaties and the EU Arbitration Convention (Convention 90/436/EEC) on the elimination of double taxation arising from adjustments to profits of associated enterprises. It is aligned with Title IX, Chapter I of Law No. 207/2015 on the Fiscal Procedure Code and incorporates international standards, including the OECD Manual on Effective Implementation of MAPs and the 2009/C322/01 Revised Code of Conduct for EU Convention cases.
Scope and application
The new procedure will apply to MAP requests submitted after the order enters into force. Cases already underway will continue under transitional provisions. Tax disputes covered by Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the EU will remain governed by Title IX, Chapter II of the Fiscal Procedure Code.
Requirements for MAP requests
Applications must include detailed information such as identification of the affected parties (resident and non-resident), relevant tax jurisdictions, legal basis of the claim, tax periods involved, and the amounts subject to double taxation. Taxpayers must also describe the circumstances leading to the dispute, provide details of transfer pricing adjustments where relevant, outline positions on the case, and disclose any domestic legal remedies pursued. Supporting documents—such as audit reports, transfer pricing files, and advance pricing agreements—must also be attached, along with a declaration confirming the accuracy and completeness of the information provided.
Submission process
Requests must be submitted electronically through Romania’s Private Virtual Space in both Romanian and English, in PDF and editable formats. Paper submissions will also be accepted via ANAF’s General Registry. Applicants are required to send copies simultaneously to the competent authorities of the other involved jurisdictions. ANAF will acknowledge receipt within 30 days and may request additional information within 90 days.
Procedure and resolution stages
The MAP process includes an initial admissibility check to ensure the request meets formal requirements, including submission to the competent authority within the statutory deadline and covering eligible taxes and periods under the relevant treaty.
If accepted, the case proceeds to the resolution phase, where consultations may be held between authorities. Outcomes are documented in a closing letter, and communication is conducted in English. Taxpayers must confirm acceptance of any agreement reached and waive further legal remedies.
Once agreement is reached, ANAF issues an implementing decision approved by its President and communicates it within 30 days. If no agreement is reached between authorities, ANAF informs the taxpayer. In such cases, arbitration under the EU Arbitration Convention may be initiated, and arbitration decisions are binding and override previous administrative acts.
At any stage, the taxpayer may withdraw the MAP request.
Deadline for submission
MAP requests must be filed within three years, or within the timeframe specified in the applicable tax treaty, from the date of notification of the disputed tax assessment or administrative act.
