On 11 December 2017, the Romanian National Tax Administration Agency published on its website the electronic forms of the CbC report and the CbC report notification templates to be used for submission by the Romanian taxpayer forms R404 and R405, respectively.

The CbC report and CbC report notification templates previously were approved by the National Agency on November 14, 2017 through Order no. 3049/2017 (the Order).