11 February 2021
Romania's National Agency for Fiscal Administration (ANAF) has published a guide dated 13 January 2021 on the obligation to report cross-border arrangements as per EU Directive 2018/822 (DAC6). The guide covers different aspects of the DAC6 reporting requirements, including general information on cross-border arrangements and reportable arrangements, the hallmarks of reportable arrangements, and the reporting obligations of intermediaries and relevant taxpayers. The guide also includes information on how to complete and submit the form for reporting information on reportable arrangements, which is completed using "smart PDF forms" that can be found on the website www.anaf.ro and submitted exclusively online through the e-government portal.
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