Romania Encourages Constituent Entities to Comply with CbC Reporting Obligations

Romania's National Agency for Fiscal Administration (ANAF) has published a notice dated 13 November 2025, encouraging Romanian constituent entities of MNE groups to comply with the Country-by-Country (CbC) reporting obligations in respect of the 2024 fiscal year. The notice encourages constituent entities to verify they have complied with the obligation to submit Notification Form R405, which provides details on the reporting entity for CbC reporting purposes, which is generally due by the e…