Dosarul prețurilor de transfer, de la obligația „la cerere” la conformare activă: ce aduce Ordinul ANAF nr. 828/2026
The Transfer Pricing File: From an “On-Demand” Obligation to Active Compliance – What ANAF Order No. 828/2026 Brings
Author(s): Valentin IonescuSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Solomon
Keywords: Transfer pricing documentation; tax administration; structured data requirements; compliance processes; ANAF regulations;
Summary/Abstract: The rules for documenting transfer prices were amended through ANAF President’s Order no. 828/2026, published on July 2, 2026. The message sent to taxpayers is clear: the tax administration wants more data, more structured, and earlier. For taxpayers, the challenge is to adapt internal documentation processes within a relatively short timeframe.
Journal: Tax Magazine
- Issue Year: 2026
- Issue No: 3
- Page Range: 201-203
- Page Count: 3
- Language: Romanian
- Content File-PDF
