Skip to main content

Romania: Amendments to transfer pricing documentation rules

Significant amendments to the Romanian transfer pricing documentation framework

July 14, 2026

Romania’s National Agency for Fiscal Administration (ANAF) Order No. 828/2026—published in the Official Journal of Romania (No. 543 dated July 2, 2026)—introduces significant amendments to the Romanian transfer pricing documentation framework.  

A key development is the introduction of a requirement for large taxpayers to submit their transfer pricing documentation electronically through the Romanian Virtual Private Space, provided that transactions with related parties exceed the thresholds established in legislation.

The annual documentation requirement for large taxpayers applies to related-party transactions carried out starting from the fiscal year 2026, while the new procedural framework will generally apply to tax administration procedures initiated after January 1, 2027.

Read a July 2026 report prepared by the KPMG member firm in Romania


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

Vlad Craciun | vcraciun@kpmg.com

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.
All fields with an asterisk (*) are required.

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