Forvis Mazars Learning Lab: transfer pricing legislation updates and advance pricing agreements (APA)

Date: 30 July 2026
Time: 10:00 
Location: Online (Microsoft Teams)
Duration: 1 hour and 30 minutes
Language: Romanian

Register here

Recent legislative changes bring important updates to the transfer pricing documentation requirements applicable to Romanian taxpayers, while also introducing clarifications regarding advance pricing agreements (APAs), including the possibility of obtaining retroactive coverage under certain circumstances.

During this webinar, our transfer pricing specialists will discuss the practical implications of Order no. 828/2026, focusing on the new materiality thresholds, documentation requirements, and obligations applicable to large taxpayers. The session will also provide an overview of the procedures surrounding advance pricing agreements, including the application process and the new retroactive APA mechanism.

Participants will gain practical insights into how these developments may impact their transfer pricing compliance obligations and future tax certainty strategies.

Agenda

Introduction

Transfer pricing documentation updates (Order no. 828/2026)

• New materiality thresholds for intra-group transactions
• Mandatory submission of the transfer pricing file for large taxpayers
• Transfer pricing documentation requirements:
  • new sections introduced within the file
  • additional documentation requirements
• New requirements for the comparability analysis

Advance pricing agreements (APA)

• APA application process
• Procedure applicable to retroactive advance pricing agreements

Q&A session

We look forward to welcoming you!

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Forvis Mazars Learning Lab

This webinar is part of our Forvis Mazars Learning Lab initiative, an extensive event series designed to empower professionals with the latest insights across various domains. The Forvis Mazars Learning Lab will bring you a selection of technical workshops and events, both online and in-person, covering topics such as tax, HR & payroll, accounting, sustainability, IFRS, audit, and beyond.
In addition, by attending our webinars, participants have the opportunity to earn CPD points, supporting their ongoing professional development and learning journey.

More about CPD points here