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Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.

Romania's legislative process for transposing the EU Pay Transparency Directive introduces comprehensive obligations for employers to establish equal pay systems, disclose salary information during recruitment, and report gender pay gaps. These new requirements transform pay transparency from a compliance checkbox into a critical risk management tool, as workers gain enhanced rights to information and compensation for pay discrimination.

Romania's new residential real estate law introduces mandatory notarial registration, dedicated escrow accounts, and milestone-based payment schedules following high-profile developer insolvencies. The reforms fundamentally restructure how advance payments are protected and how sale promises must be documented, bringing Romanian practices closer to established European standards.