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Romania: Implementation of DAC9

Legislation also removes fine for CbC reporting entities that fail to retain records for the required period.

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march 10, 2026

Government Ordinance No. 1/2026, implementing Directive (EU) 2025/872 (DAC9) into Romanian law, was published in the official gazette on February 4, 2026.

The ordinance introduces filing and exchange of information rules for the top-up tax information return and removes the fine for country-by-country (CbC) reporting entities that fail to retain records for the required period.


For more information, contact a KPMG tax professional in Romania:

Vlad Craciun | vcraciun@kpmg.com

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