Government Emergency Ordinance No. 71/2025, published in the Official Gazette No. 1146 of December 10, 2025 amended Law No. 207/2015 on the Tax Procedure Code, with the new normative act transposing into national law the EU Directive (DAC8, No. 2023/2226) regulating transactions with crypto assets. Thus, according to a government press release, crypto asset service providers in Romania will be required to submit information to the National Agency for Fiscal Administration (ANAF), enabling tax authorities to accurately identify the income generated by these transactions. “The adoption of this measure ensures compliance with European deadlines, reduces the risk of tax evasion, and prevents possible liabilities assumed by Romania”, the statement said.
At international level, OECD standards for the automatic exchange of tax information, including the Crypto Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), establish uniform procedures for reporting and exchanging information between jurisdictions, ensuring effective and standardized tax cooperation.
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