Romania Approves Pillar 2 Top-Up Tax Notification Form

Romania has published Order No. 1.729 of 1 July 2025 in the Official Gazette, which approves the notification form regarding the obligation to declare and pay Romania's national additional (top-up) tax. 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 using software provided by the National Agency of Fiscal Administration (ANAF) and submitted electronically in the form of a PDF file with attached X…