Romania Updates Advance Pricing Agreement and Transfer Pricing Documentation Rules

Romania has published Order No. 827 of 30 June 2026 and Order No. 828 of 30 June 2026 in the Official Gazette.

Order No. 827 updates the procedure for issuing and modifying advance pricing agreements (APAs), as well as the content of APA applications and APA modification applications. The Order replaces Order No. 3735/2015 following the amendments made by Government Ordinance No. 11/2025 to the Fiscal Procedure Code in relation to APAs. One of the key changes concerns the introduction of…