On 14 November 2017, the tax administration published guidance Order no. 3049/2017 concerning the form to be used for filing country-by-country (CbC) reports. According to Order no. 3049/2017, the “country-by-country reporting” form should be annually submitted, starting for the 2016 fiscal year, to the appropriate authority for the administration of the taxpayers which are required to submit this form within 12 months from the final day of the fiscal year of the group of which it is a member.
Related Posts
Romania: ANAF updates tax certificate issuance rules
July 17, 2026
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) has amended Order No. 1699/2021 to allow electronic issuance of both VAT Registration Certificates and Tax Registration Certificates, alongside the existing paper
Read More
Romania approves Form F8000 for crypto asset reporting
July 09, 2026
Romania has published Order No. 750/2026, issued by the President of the National Agency for Fiscal Administration, approving the model and content of Form (F8000) for use by reporting crypto asset service providers. The final Order introduces
Read MoreRomania gazettes modernised advance pricing agreement, transfer pricing documentation rules
July 08, 2026
Romania has published Order No. 827/2026 and Order No. 828/2026 in the Official Gazette on 30 June 2026. Order No. 827 revises the procedures and application requirements for issuing and modifying advance pricing agreements (APAs), while Order No.
Read MoreRomania: ANAF approves updated transfer pricing rules to prevent tax disputes, align with OECD standards
July 01, 2026
Romania's Ministry of Finance and the National Agency for Fiscal Administration (ANAF) announced, on 30 June 2026, that they have introduced revised transfer pricing regulations designed to bring greater clarity and consistency to how multinational
Read More
Amending protocol to tax treaty between Malta, Romania enters into force
June 25, 2026
The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026. The protocol was signed on 4 July 2024 and is generally applicable from 1 January 2027. Earlier, Malta issued Legal Notice No. 97
Read MoreRomania issues draft order to replace 2016 transfer pricing rules with OECD-aligned framework
June 18, 2026
Romania’s National Agency for Fiscal Administration has issued a draft order of the President regarding the thresholds of transactions, deadlines for preparation, content and conditions for requesting the transfer pricing file, and the procedure
Read More