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Romania: Updated CRS guidance on OECD FAQs

The updated FAQs provide new guidance on due diligence requirements and definitions of specific terms.

June 4, 2024

The National Agency for Fiscal Administration (ANAF) on May 27, 2024, issued a press release advising reporting financial institutions to comply with the fiscal due diligence procedures and to annually report financial account information to ANAF.

To support financial institutions in fulfilling their reporting obligations, ANAF has created a dedicated section on its portal for the automatic exchange of information for direct taxes. This section now includes an updated version of the common reporting standard (CRS) “frequently asked questions” (FAQs) provided by the Organisation for Economic Cooperation and Development (OECD). Read TaxNewsFlash

The updated FAQs provide new guidance on due diligence requirements and definitions of specific terms. Financial institutions must take these additions into account when implementing their fiscal due diligence procedures to comply with future reporting obligations.

Read a June 2024 report prepared by the KPMG member firm in Romania

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