ANAF Introduces the F8000 Form for Crypto-Asset Reporting
Thank you for reading this post, don't forget to subscribe!ANAF has approved the template and completion instructions for the F8000 form, intended for crypto-asset reporting by crypto-asset service providers. ANAF Order No. 750/2026, published in the Official Gazette No. 554 of July 6, 2026, establishes the procedural framework for fulfilling the reporting obligations provided for by the Fiscal Procedure Code.
The new regulation transposes into national legislation the European and international requirements regarding the exchange of tax information related to crypto-assets, in accordance with the DAC8 standard and the Crypto-Asset Reporting Framework (CARF).
Who Is Required to Report
The obligation to submit the F8000 form applies to all Reporting Crypto-Asset Service Providers that have reporting and tax due diligence obligations in Romania, in accordance with the Fiscal Procedure Code.
This obligation also applies to providers that notify the competent authority in Romania that they fulfill their reporting obligations in another Member State of the European Union or in a qualifying jurisdiction, under the conditions provided for by the applicable legislation.
The form must be submitted even if there are no transactions or other information to report for the respective reporting period.
What Information Is Reported Through the F8000 Form
The F8000 form is used to report the information provided for by the Fiscal Procedure Code regarding users and crypto-asset transactions.
The reporting mainly includes:
- users’ identification data;
- information regarding relevant accounts and business relationships;
- aggregated values relating to crypto-asset transactions, including purchases, sales, and transfers, to the extent provided for by the applicable legislation.
The return must be submitted exclusively in electronic format, in compliance with the technical requirements established by ANAF.
Obligations and Recommendations for Crypto-Asset Service Providers
The introduction of the F8000 form represents an important step in strengthening tax compliance obligations for operators in the crypto-asset sector. Service providers should review their internal procedures for collecting and verifying data to ensure that the reported information is complete and compliant with legal requirements.
In the context of the new rules on crypto-asset reporting, it is recommended to assess tax compliance processes and the IT systems used to generate and submit information to ANAF.