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.
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