{"id":4325,"date":"2026-07-01T11:54:24","date_gmt":"2026-07-01T09:54:24","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&p=4325"},"modified":"2026-07-31T19:58:10","modified_gmt":"2026-07-31T17:58:10","slug":"newsletter-no-6-june-2026","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-no-6-june-2026\/","title":{"rendered":"Newsletter no. 6 \u2013 June 2026"},"content":{"rendered":"

Note: Starting in 2026, Nowium Newsletters are published only in the web version (without PDF), in both Romanian and English.<\/p>\n

Summary<\/span><\/h3>\n
    \n
  1. Transfer pricing file for 2026 \u2013 draft ANAF order (INFO<\/a>)<\/strong><\/li>\n
  2. Procedure for holding meetings between ANAF and taxpayers by videoconference (Order 705\/2026<\/a>)<\/strong><\/li>\n
  3. Modalities for conducting the mutual agreement procedure for avoidance\/elimination of double taxation (Order 660\/2026<\/a>)<\/strong><\/li>\n
  4. Procedure for communicating alert notifications regarding non-fulfilment of budgetary payment obligations (Order 758\/2026<\/a>)<\/strong><\/li>\n
  5. Update of Form 112 following GEO No. 89\/2025 and GEO No. 8\/2026 (Order 605\/95\/928\/2314\/2026<\/a>)<\/strong><\/li>\n
  6. Amendment of the procedure for solving contestations in the field of authorization of operators with excisable products (Order 676\/2026<\/a>)<\/strong><\/li>\n
  7. Month-end foreign exchange rates for June 2026<\/strong><\/a><\/li>\n
  8. Social indicators<\/strong><\/a><\/li>\n<\/ol>\n
    \n

    INFO \u2013 Transfer pricing file for 2026 (draft ANAF order): annual submission in SPV and thresholds per affiliate<\/strong><\/span><\/h2>\n

    On 10 June 2026, ANAF published for public consultation a draft order that rewrites the rules on the transfer pricing file \u2013 the first major restructuring since Order No. 442\/2016. The draft addresses both the preparation and presentation obligations and content requirements. Among the new elements, we note:<\/p>\n

      \n
    • Annual submission<\/strong> of the transfer pricing file \u2013 mandatory for large taxpayers.<\/li>\n
    • Revised materiality thresholds<\/strong> \u2013 correlated with risk analyses; the draft significantly amends the value thresholds that trigger the documentation obligation, both for large taxpayers and for small and medium-sized ones.<\/li>\n
    • Clarification of the rules for benchmarking studies<\/strong> \u2013 a new geographical order for searching comparables is introduced, differentiated according to the tested party.<\/li>\n
    • Stricter transparency requirements<\/strong> and significant content changes<\/strong>, aiming to transform the file into an operational tool for continuous monitoring, giving inspectors permanent access to the information relevant for risk analyses.<\/li>\n<\/ul>\n

      The draft applies to transactions carried out starting from 1 January 2026 \u2013 a fiscal year already in progress. Consequently, the documentation of 2026 transactions will need to be planned and prepared as soon as possible, based on the new requirements.<\/p>\n

      For more information, please read our detailed article:<\/p>\n

      Dosarul pre\u021burilor de transfer din 2026 (proiect): depunere anual\u0103 \u00een SPV \u0219i praguri pe fiecare afiliat<\/a><\/p><\/blockquote>\n