{"id":15760,"date":"2026-08-26T20:03:44","date_gmt":"2026-08-26T17:03:44","guid":{"rendered":"https:\/\/kreston.ro\/?p=15760"},"modified":"2026-08-26T20:07:12","modified_gmt":"2026-08-26T17:07:12","slug":"transfer-pricing-updates","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/transfer-pricing-updates\/","title":{"rendered":"Transfer pricing updates"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”” css_params=””]ANAF Order No. 828\/2026 introduces significant changes in the field of transfer pricing.
\nHowever, with the exception of large taxpayers, the preparation of the transfer pricing file remains mandatory only if it is expressly requested as part of a tax audit.<\/strong><\/p>\n

The main provisions are:<\/p>\n

\u2022 Materiality thresholds (EUR\/individual transaction\/related party):<\/p>\n\n\n\n\n\n\n\n
Transaction type<\/td>\nLarge taxpayers<\/td>\nSmall and medium-sized taxpayers<\/td>\n<\/tr>\n
Services<\/td>\n100.000<\/td>\n50.000<\/td>\n<\/tr>\n
Interest<\/td>\n200.000<\/td>\n100.000<\/td>\n<\/tr>\n
Intangible assets \/ royalties<\/td>\n250.000<\/td>\n150.000<\/td>\n<\/tr>\n
Tangible assets<\/td>\n350.000<\/td>\n200.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u2022 Large taxpayers<\/strong>\u00a0must submit the transfer pricing files via the Virtual Private Space (SPV) within 30 days from the deadline for filing the corporate income tax return.
\n\u2022 Small and medium-sized taxpayers<\/strong>\u00a0are required to submit the transfer pricing file only if expressly requested, within 30\u201360 days from the date of the request, with the possibility of requesting a single extension of up to 30 days.
\n\u2022 The\u00a0content of the transfer pricing file has been expanded<\/strong>, and a\u00a0reporting annex<\/strong>\u00a0has been introduced, standardizing the presentation of related-party transactions and year-end adjustments.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text css=”” css_params=””]ANAF Order No. 828\/2026 introduces significant changes in the field of transfer pricing. However, with the exception of large taxpayers, the preparation of the transfer pricing file remains mandatory only if it is expressly requested as part of a tax audit. The main provisions are: \u2022 Materiality thresholds (EUR\/individual transaction\/related party): Transaction type […]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-15760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=15760"}],"version-history":[{"count":3,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15760\/revisions"}],"predecessor-version":[{"id":15767,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15760\/revisions\/15767"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=15760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=15760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=15760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}