New procedure for issuing advance tax rulings
Order of the Minister of Finance no. 1128/2026, published in Official Gazette no. 757 of 7 September 2026, approves a new procedure for issuing advance tax rulings (ATR) and repeals Order no. 1178/2023. The new procedure applies to applications filed after the entry into force of the order.
We outline the most important changes below.
- Deadline for submitting an application
The requirement to submit an application at least 90 days before carrying out a transaction is eliminated. The application may be submitted before or during the performance of the transaction, provided that the factual circumstances presented have not produced tax effects by the date on which the application is filed.
- Mandatory documentation
The extensive list of information required under the repealed procedure (including, among other things, information regarding affiliated entities where the application fell under one of the categories provided for by BEPS Action 5/DAC3) is replaced by a limited set of mandatory information essential for the tax analysis of the transaction.
- Grounds for rejection
The new procedure significantly reduces and simplifies the grounds for rejecting an application. Some of the basic categories of grounds for rejection are retained, including, among others, the absence of an economic purpose, failure to complete the application, contradictory or incomplete information, the transaction producing tax effects before the application is filed and failure to meet other conditions for issuing an ATR provided for by the Fiscal Procedure Code.
Source: Order of the Minister of Finance no. 1128/2026, Official Gazette no. 757 of 7 September 2026; Order of the Minister of Finance no. 1178/2023, Official Gazette no. 263 of 30 March 2023.
