Romania: Public consultation on guidance for GloBE information return
Guidance aligns with OECD, supporting Romania's transposition of DAC9
The tax authorities in early November 2025 launched a public consultation on guidance relating to the Pillar Two global anti-base erosion (GloBE) information return (GIR) and the requirement to submit the return.
GIRs and top-up payments are due within 15 months of the end of the financial year, but for the first year, the deadline is extended to 18 months.
The guidance aligns with the OECD's GIR, supporting Romania's transposition of DAC9.
For more information, contact a KPMG tax professional in Romania:
Vlad Craciun | vcraciun@kpmg.com