Romania: Tax Authorities

Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.

February 2026 – At the beginning of 2026, we informed you about a significant tax reform enacted by the Romanian legislature...

On 15 December 2025, the Romanian Parliament adopted Law no. 239, which will enter into force on 18 December 2025.

Starting with December 10, 2021, the customs activity currently under the auspices of the National Tax Administration Agency ("ANAF") will be developed by the Romanian Customs Authority, founded by way of Law...

The pandemic context and its economic implications prompted in 2020 and 2021 several legislative measures to alleviate fiscal burden both through tax facilities, such as amnesties...

Starting this August, the fiscal unity system concerning the corporate income tax becomes functional in Romania, further to the enactment of the procedure for the implementation and management...

Nowadays, the politicians and the mass media are passionately devouring, probably absent a strategic purpose, the amendments to the Fiscal Code.

The reverse charge mechanism is a means by which, in certain circumstances, the liability to charge VAT on a particular transaction shifts from the supplier to the beneficiary. In most of the cases, this liability arises at the same time as the beneficiary’s right to claim input VAT credit for the same amount of VAT.