Mutual agreement procedure

The Romanian tax authorities have published Order no. 660/2026 on the carrying out of the Mutual Agreement Procedure (MAP), which is applicable to requests submitted as of 16 June 2026. The main provisions of the Order are as follows:  

• The deadline for submitting an MAP request is three years from the communication of the tax administrative act or any other notification resulting in taxation that is not in accordance with the provisions of the applicable tax treaty. Where the applicable double tax treaty provides for a shorter deadline, this period is extended to three years.

• The MAP request must contain detailed information regarding the persons and jurisdictions involved, the tax periods and amounts under dispute, the circumstances of the case, the treaty provisions deemed to have been breached and the taxpayer’s position. In transfer pricing cases, additional information is required regarding the transactions concerned, as well as the functions, risks and assets of the parties involved.

• The documentation must be submitted electronically via the SPV account in both PDF and editable formats, in Romanian and English. A copy of the request must be submitted simultaneously to the relevant authorities in the other jurisdictions involved.

• The tax authorities may request additional information and supporting documents during the review of the request and, depending on the circumstances of the case, meetings with the taxpayer may be scheduled to clarify the relevant details.

• The implementation of the solution agreed under the MAP is subject to the taxpayer’s written consent and the withdrawal of any administrative or judicial remedies relating to the contested tax administrative acts. Where administrative appeals or court proceedings are pending, the taxpayer must provide evidence of their definitive withdrawal within 60 days of the date of communication of the MAP decision. Otherwise, the MAP solution will not become binding.

• Where provided for within the applicable legal framework, including under the EU Arbitration Convention (90/436/EEC), the taxpayer may request the initiation of an arbitration procedure if the competent authorities fail to reach an agreement.

• Decisions adopted under the MAP or arbitration procedures are implemented regardless of statutory limitation periods and prevail over previously issued tax administrative acts that resulted in taxation that is not in accordance with the applicable tax treaty.

Source: Order no. 660/2026 on the carrying out of the Mutual Agreement Procedure, as published on 16 June 2026