Romania has published Ordinance No. 1 of 30 January 2026 in the Official Gazette, which amends and supplements the Fiscal Procedure Code (Law 207/2015) for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 established new rules to facilitate the exchange of information with respect to Top-up tax information returns and the framework for the operational impleme…