Transposition of DAC9 into Romanian legislation (exchange of information for Pillar Two) – Government Ordinance No. 1/2026 amending and supplementing the Fiscal Procedure Code

The takeaway

Through Government Ordinance No. 1/2026, Romania transposes Directive (EU) 2025/872 (known as “DAC9”), which amends Directive 2011/16/EU and extends the automatic exchange of tax information between EU Member States regarding the Pillar Two top-up tax.

In detail

According to Government Ordinance No. 1/2026, new rules are introduced with the aim of facilitating the exchange of information between the competent authorities of EU Member States in relation to the Pillar Two Top-up Tax Information Return. 

The template of the standard form for the Global Minimum Tax Information Return (the “GIR”) will be approved by order of the President of the National Agency for Fiscal Administration (ANAF) within 60 days from the entry into force of this ordinance. The first reporting by the competent authority in Romania is scheduled to take place starting with 1 December 2026.

Clear reporting deadlines, detailed rules for the automatic exchange of information between EU Member States, as well as administrative cooperation mechanisms between authorities are established with the aim of correcting any errors in the submitted returns.

The use by taxpayers of forms other than the standard one provided by law for the Pillar Two Top-up Tax Information Return will be sanctioned with a fine ranging from RON 10,000 to RON 30,000.

In the context of DAC9 implementation, we would like to remind you that Romanian constituent entities will no longer be required to file the GIR in Romania if this return is filed in another EU Member State. In this case, the Romanian constituent entity (or the designated local entity) will only be required to submit a notification to the competent tax authority, including the identification details of the entity filing the information return, as well as the EU jurisdiction in which it is located. 

Furthermore, the Romanian constituent entity will be required to provide the necessary information to the constituent entity in that other EU Member State to enable it to complete the Top-up Tax Information Return.

Please contact us for a more detailed discussion on the impact that the transposition of DAC9 into national legislation may have in your specific case.

Source: [Government Ordinance No. 1/2026 amending and supplementing Law No. 207/2015 on the Fiscal Procedure Code, published in the Official Gazette No. 75 of 30 January 2026]