On 11 August 2025, Romania's National Agency for Fiscal Administration (ANAF) published Form No. 408, the notification form regarding the obligation to declare and pay the national additional (top-up) tax. As previously reported, the notification form was approved by Order No. 1.729 of 1 July 2025, published in the Official Gazette on 9 July 2025. The notification form is due by a single designated entity within 6 months from the last day of the reporting fiscal year. It must be completed u…