Romania: Romania ANAF Draft Order Sets Info Exchange Rules for Taxpayers

On 11 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) published a draft presidential order for public consultation, establishing the conditions for information provision, a framework collaboration protocol model, and the procedure for information exchange between ANAF and private legal entity signatories. The draft also defines access modalities to dedicated IT systems in accordance with Article 701 paragraph (1) letter b) of Law No. 207/2015 regarding the Fiscal Procedure Code. This initiative aims to streamline digital cooperation between the tax authority and taxpayers, enhancing transparency and data security in line with Romania’s ongoing tax administration modernization. The consultation period runs for 10 calendar days from publication, allowing stakeholders to submit comments to presa@anaf.ro.

Key Takeaways

  • Standardized Information Exchange Framework: The draft order introduces a uniform model for collaboration protocols, ensuring consistent data sharing standards between ANAF and private entities, which will reduce administrative burden and improve compliance monitoring across the tax ecosystem.
  • Secure IT System Access Protocols: Specific technical and procedural conditions for accessing ANAF’s dedicated information systems are defined, reinforcing cybersecurity measures and protecting sensitive fiscal data during automated exchanges, aligning with EU data protection standards.
  • Legal Basis in Fiscal Procedure Code: The measure directly implements Article 701 of the Fiscal Procedure Code, reflecting the legislative mandate for digital transformation of tax administration processes and aligning with EU directives on administrative cooperation such as DAC7 and DAC8.

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