Implementation of DAC9 in Romania: penalties of up to RON 30,000 for failure to comply with the new reporting requirements

Impact on groups subject to the Global Minimum Tax (Pillar 2)

The DAC9 Directive represents the latest step in strengthening administrative cooperation in the field of taxation at the level of the European Union (EU). It reinforces the framework for the automatic exchange of information between Member States by:

• expanding reporting requirements for groups subject to the Pillar 2 rules;
• introducing a standardised digital format for data transmission.

Romania has transposed DAC9 through the Ordinance amending and supplementing Law no. 207/2015 on the Fiscal Procedure Code, published in the Official Gazette no. 75 of 30 January 2026.

The DAC9 Directive applies to multinational enterprise groups and large-scale domestic groups that fall within the scope of Pillar 2 legislation. With the implementation of the Directive, the targeted groups are required to submit a GloBE Information Return (GIR), in accordance with the format established by the European Commission.

“The transposition of DAC9 marks an important step in aligning Romania with international standards on tax transparency. By introducing GIR and digitalising the reporting process, Romania contributes to the effective implementation of the Pillar 2 rules and to reducing the risks of tax avoidance. At the same time, the new requirements will require a high level of preparedness from the targeted groups, particularly with regard to collecting and reporting data in a standardised format.”, mentioned Liviu Gheorghiu, Tax Partner, Forvis Mazars in Romania.

Standardised reporting through GIR

The GIR aims to ensure uniform reporting across the EU and includes detailed information on:

• the group structure;
• entities subject to transitional safe harbour regimes (CbCR Safe Harbour) or excluded at the jurisdictional level;
• calculations performed in accordance with the Pillar 2 rules.

The GIR format and the related notification template were published in the Official Gazette no. 141 of 24 February 2025.

The GIR must be submitted using the standard template provided by the European Commission.

Reporting obligations in Romania

1. Reporting in another EU Member State

According to Art. 48 para. (2)-(4) of Law no. 431/2023, if the GIR is filed in another EU Member State, constituent entities in Romania are no longer required to submit the return locally, but only to submit a GIR Notification to the competent tax authority in Romania.

2. Impact on groups with an ultimate parent entity outside the EU

Given that the automatic exchange of information takes place exclusively between EU Member States, the GIR must be filed in Romania.

Deadlines and operational obligations

• First reporting carried out by the Romanian authorities: no earlier than 1 December 2026, for the first fiscal year starting after 31 December 2023.
• Data retention: the competent authority must store the information obtained through the automatic exchange of information for a minimum period of 5 years, without exceeding the strictly necessary duration.

Penalties

Fines ranging from RON 10,000 to RON 30,000 apply for:

• submitting the GIR in a format other than the one standardised by the European Commission;
• failure to comply with the obligations to retain information related to the automatic exchange of information for the minimum period required by law.

“In the context of the new requirements introduced by DAC9, it is essential for the targeted groups to prioritise their preparation for GIR reporting, including by assessing internal processes and aligning data collection systems with the standardised format. The risks of non-compliance are significant, both from the perspective of penalties and tax exposure. We recommend that taxpayers act in advance to ensure compliance and avoid potential disruptions in the reporting process, in a fiscal environment where transparency requirements are continuously increasing.”, said Gabriela Roman, Tax Senior Manager, Forvis Mazars in Romania.

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Press contacts

Emilia Popa, Head of Marketing, Communication, and Business Development,

Forvis Mazars in CEE & in Romania
emilia.popa@forvismazars.com  / +4 741 111 042

Mădălina Lazăr, PR & Corporate Communication Manager, Forvis Mazars in Romania
madalina.lazar@forvismazars.com  / +4 763 385 622