Romania: ANAF approves updated transfer pricing rules to prevent tax disputes, align with OECD standards
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
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Amending protocol to tax treaty between Malta, Romania enters into force
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
See MoreRomania issues draft order to replace 2016 transfer pricing rules with OECD-aligned framework
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
See MoreRomania: ANAF modernises advance pricing agreement rules
Romania's National Agency of Fiscal Administration (ANAF) has unveiled a draft Order to replace the longstanding procedure governing advance pricing agreements (APAs), which has operated under Order No. 3735/2015 for over a decade. The proposed
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Barbados, Cyprus, the Czech Republic, and Romania join multilateral competent authority agreement on the exchange of GloBE information (GIR MCAA)
The OECD announced that the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) was signed by Barbados and Cyprus on 12 May 2026, by the Czech Republic on 11 May 2026, and by Romania on 9 April 2026. A key
See MoreRomania gazettes simplified e-invoicing rules with key exemptions, digital updates
Romania's Parliament formally approved sweeping amendments to its electronic invoicing framework through Law No. 88, which brings Government Emergency Ordinance No. 128/2024 into effect on 29 May 2026. The changes, originally issued on 7 November
See MoreRomania: ANAF proposes stricter rules for profit tax redirection for sponsorships, patronageÂ
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) announced, on 28 May 2026, that it has proposed amendments to ANAF Order no. 3562/2024, which governs the procedures for redirecting corporate profit tax toward
See MoreRomania increases mining tax rates under new government decision
Romania has raised annual mining tax rates through Decision No. 391, published on 14 May 2026 in the Official Gazette, with the changes taking effect from 15 May 2026. The new rates, established under Article 44 of Mining Law No. 85/2003,
See MoreRomania simplifies RO e-Invoice system for small businesses, individuals
Romania’s Ministry of Finance announced on 18 May 2026 that it has supported an amendment adopted in the Budget-Finance Committee of the Chamber of Deputies, which simplifies the rules for using the RO e-Invoice system. The amendment, which
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Romania expands RO e-invoice registration requirements with new rules for individuals, organisations
Romania’s National Agency for Fiscal Administration (ANAF) published a draft order on 16 January amending Order No. 3789/2024, which governs the mandatory RO e-Invoice Register. The update introduces revised procedures and a new Form 082 that
See MoreRomania tightens excise controls with new licensing requirements and financial guarantees
Romania’s government gazetted Government Emergency Ordinance (GEO) No. 13/2026 on 9 March 2026, which introduces a series of fiscal and budgetary reform measures primarily aimed at protecting the state budget by tightening controls on debt
See MoreRomania ratifies convention to implement Pillar Two tax rule
Romania has officially ratified the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI), marking a significant step in international tax cooperation. The ratification was formalised through Law
See MoreRomania consults new mutual agreement procedure (MAP) rules
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
See MoreRomania updates tax reporting procedures, introduces framework for new energy sector solidarity contribution
Romania’s National Agency for Fiscal Administration (ANAF) has proposed an administrative reform on 17 April 2026 to implement reporting requirements for a newly established solidarity contribution. This reform is driven by Government
See MoreRomania unveils major tax reforms and investment incentives to boost economic growth
The Romanian government published Government Emergency Ordinance (GEO) No. 8/2026 in the Official Gazette on 25 February 2026, introducing sweeping fiscal reforms designed to stimulate industrial development, attract strategic investments, and
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Malta issues legal notice on Romania tax treaty amendment
Malta has issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief on taxes on Income with Romania (Amendment) Order 2026 on 17 April 2026. The protocol, signed on 4 July 2024, is the first amendment to
See MoreRomania: MoF approves draft ANAF order on health insurance contribution recalculation
The Romanian Ministry of Finance (MOF) has issued an approval report on the draft order of the President of the National Agency for Fiscal Administration (ANAF) concerning the automatic recalculation, by the tax authority, of the health insurance
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Romania: Finance Ministry expands pre-filled tax data access for single tax return
Romania’s Ministry of Finance has expanded access to pre-filled tax data for the Single Tax Return (D212), aiming to simplify taxpayers’ interactions with the tax administration. From 9 April 2026, reports containing pre-filled information
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