Romanian Tax Authority Proposes Updated Advance Pricing Agreement Procedure

Romania's National Agency for Fiscal Administration (ANAF) has published for consultation a draft order for the approval of the procedure for issuing and modifying advance pricing agreements (APAs), as well as the content of APA applications and APA modification applications. The draft order would replace Order No. 3735/2015 and follows the amendments made by Government Ordinance No. 11/2025 to the Fiscal Procedure Code in relation to APAs.

One of the key changes concerns the introduction of…