As of 29 October 2026, the Romanian National Agency for Fiscal Administration (ANAF) has published a draft order proposing amendments to Order No. 197/2018 (OpANAF 197/2018) governing the organization and functioning of the Central Liaison Office responsible for mutual assistance in tax recovery with other states and the European Commission. This initiative aligns with Directive 2010/24/EU on mutual assistance for the recovery of tax claims and reflects Romania’s commitment to enhancing cross-border tax collection cooperation. The draft order aims to modernize communication channels, clarify procedural timelines, and strengthen the legal framework for information exchange between tax authorities. The Central Liaison Office serves as the primary contact point for incoming and outgoing recovery requests under the EU mutual assistance regime, as well as for bilateral tax treaties concluded by Romania. The proposed amendments are subject to a 10-calendar-day public consultation period ending on 8 November 2026, during which stakeholders may submit comments to presa@anaf.ro.
Key Takeaways
- Enhanced Digital Communication: The amendments introduce mandatory electronic data interchange protocols for recovery requests, replacing paper-based correspondence with secure digital platforms integrated with the EU’s CARIN and FIU.NET networks. All incoming requests must be submitted via the ANAF SPV (Virtual Private Space) using standardized XML schemas aligned with the OECD’s SAF-T and the EU’s DAC7 reporting standards. This digital shift reduces processing time from an average of 45 days to a targeted 15 days for acknowledgment and routing.
- Expanded Scope of Assistance: The revised rules extend mutual assistance to new tax categories, including digital services taxes (DST), environmental levies, and the upcoming Pillar Two top-up tax under Directive (EU) 2022/2523. The Central Liaison Office will maintain a dedicated register of competent authorities for each tax type, ensuring that recovery requests are directed to the appropriate specialized unit within ANAF. This expansion anticipates the OECD’s BEPS 2.0 implementation and the EU’s own resource proposals.
- Stricter Timelines and Accountability: The draft imposes a 30-day acknowledgment deadline for incoming recovery requests and a 180-day target for enforcement actions, with mandatory progress reporting to the European Commission. Failure to meet these deadlines triggers an automatic escalation to the ANAF Director General and, in cases involving EU member states, notification to the European Commission’s Taxation and Customs Union DG. The order also establishes a quarterly performance dashboard published on the ANAF transparency portal, tracking metrics such as request volume, recovery amounts, and average processing times.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement