ANAF changes transfer pricing rules / Large taxpayers will file the documentation annually, and analyses will be more rigorous

ANAF Order No. 828/2026 introduces new transfer pricing rules for transactions carried out starting in 2026. The most important changes concern the annual filing of the documentation by large taxpayers, materiality thresholds, and the level of detail required in the documentation.

Large taxpayers will submit the documentation through the Virtual Private Space within 30 business days of the deadline for filing the annual corporate income tax return. If the documentation is not submitted on time, it must be provided within no more than five business days of ANAF’s request during a tax inspection. For medium-sized and small taxpayers, the documentation remains available upon request, within a period of 30 to 60 days.

For large taxpayers, the threshold for services decreases to €100,000, while the threshold for intangible assets decreases to €250,000. For medium-sized and small taxpayers, the thresholds for financing, intangible assets, and tangible assets increase, while the threshold for services remains at €50,000.

The new rules require more detailed functional analyses, justification of the calculation method, the tested party, and the cost base, as well as a declaration on one’s own responsibility regarding the accuracy of the information. Comparability studies must generally cover three years and document the search criteria, the comparables selected or rejected, and the adjustments made. Companies are encouraged to review their internal processes in good time and prepare the necessary information.