Romania: Draft form for declaration and payment of domestic top-up tax under Pillar Two rules

Draft form has not yet been approved and may be subject to further amendments.

Share
June 23, 2025

The tax authorities (ANAF) on June 20, 2025, published a draft order detailing the template and content of the form “Notification concerning the obligation to declare and pay the domestic top-up tax” under the Pillar Two rules, which were implemented under Law 431/2023 effective January 8, 2024.

The order has not yet been approved and may be subject to further amendments.

Read a June 2025 report prepared by the KPMG member firm in Romania

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline