On 2 July 2026, Order No. 827 approving the procedure for the issuance and amendment of advance pricing agreements, as well as the content of the application for the issuance and amendment of advance pricing agreements, was published in the Official Gazette of Romania, Part I, No. 543. This Order regulates Advance Pricing Agreements (APA) in Romania.

The new Order aims to implement in practice the recent changes introduced by Order No. 828 regarding the amendment of the transfer pricing legislation, as well as the previous amendments concerning the retroactive applicability of advance pricing agreements.

The new rules are relevant for taxpayers carrying out transactions with related parties and using or intending to use advance pricing agreements as an instrument for reducing tax risks and increasing the predictability of the tax treatment applicable to transactions with related parties.

An advance pricing agreement allows a company to obtain, before carrying out or completing transactions with related parties, confirmation from the tax administration regarding the transfer pricing method to be applied. In this way, the taxpayer benefits from greater tax certainty, while the risk of subsequent disputes is reduced.

The main changes concern:

• clarification of the situations in which an advance pricing agreement may also be applied to prior periods. This mechanism, known as rollback, may be used under certain conditions where the situation under review is comparable to the one for which the agreement is requested;
• establishing clearer rules for agreements that also involve tax authorities from other jurisdictions. These bilateral or multilateral agreements are important for companies operating in multiple jurisdictions, as they reduce the risk of the same profit being taxed twice;
• clarification of the documents and information that taxpayers must submit in order to obtain an advance pricing agreement.

Through these amendments, the Ministry of Finance strengthens the national transfer pricing framework, and ANAF will implement the new rules in its tax administration and audit activities. The direction remains the same: alignment with OECD standards, clearer rules and a fairer application for taxpayers, according to a recent statement issued by the Ministry of Finance.

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