This order was published in the Official Gazette No. 646 on 9 July 2025.
Romania’s tax authority has issued Order No. 1729/2025, which establishes the notification form for declaring and paying the top-up tax. This order was published in the Official Gazette No. 646 on 9 July 2025.
This follows Romania’s adoption of the EU Minimum Taxation Directive (2022/2523) into national law through Law 431/2023, known as the Minimum Taxation Law, published in the Official Gazette No. 8 on 5 January 2024.
Earlier, Romania’s National Agency for Fiscal Administration (ANAF) released a draft order on 20 June 2025 outlining the template and content for the “Notification concerning the obligation to declare and pay the domestic top-up tax” under Pillar Two rules.