The period given to taxpayers to submit such information expires on June 25, 2026. The form can be opened through the Electronic Declaration information system within the Taxpayer’s Personal Office.
Taxpayers whose transactions with affiliates equal or exceed 20 million lei, excluding VAT, are subject to the legal provisions on the need to report on transfer prices.
The TC file iscompiledupon request of the STS
Besides, at the request of the State Tax Service, a taxpayer is obliged to create a file of transfer prices (TP). Amendments to the Tax Code published on July 18, 2025 provide for this. They also apply starting from the 2025 tax period.
The TC file is compiled and submitted at the request of the STS within 120 days of the request, but not earlier than the deadline for submission of information on transfer prices.
It is also provided that transactions that are subject to a preliminary price agreement shall not be documented, pursuant to paragraph (1) of Article 22619 of the TC.
As previously reported by Logos Press, there are also clarifying amendments on the issue of correcting information on transfer prices. Thus, the taxpayer will have the right to submit corrected information on TC, in accordance with Art. 188 of the TC, as well as a corrected TC file within 30 days from the date of communication of the tax authority’s decision on the adjustment/assessment of transfer prices.
