By ANAF President’s Order no. 1729/2025, published in the Official Gazette no. 646/09.07.2025, the form and content of the “Notification on the obligation to declare and pay the national top-up tax” were approved.
According to the explanatory memorandum, this measure implements the provisions of Directive (EU) 2022/2523, which sets out the reporting rules for the top-up tax applicable to large multinational and domestic groups. Tax administrations need these declarations to assess risks, verify the accuracy of tax obligations and monitor the proper application of European rules, including the Income Inclusion Rule (IIR) and the Undertaxed Profit Rule (UTPR). The directive also allows Member States to apply a Qualified Domestic Top-up Tax (QDTT).
Nationally, Law no. 431/2023 (Official Gazette no. 8/2024) transposes these European provisions, implementing Pillar II of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).
For implementation purposes, ANAF set up a working group that drafted the Order approving the form and content of the “Informative declaration on the top-up tax”, as required by Article 48 of Law no. 431/2023. The law also allows that, if there are multiple entities in Romania belonging to the same group, the national top-up tax can be paid by a single designated entity, within 6 months after the end of the reporting fiscal year.
The form approved by Order no. 1729/2025 is submitted electronically, via the e-government portal, as a PDF file with attached XML, digitally signed with a qualified certificate pursuant to Law no. 214/2024. Any subsequent amendments to the form will be published on the ANAF portal at least 15 days before taking effect.
Corrections to the submitted information can be initiated by the reporting entities or requested by other jurisdictions, and the corrective notification must include all the information, including those unchanged.