Tax Flash no. 130
Tax Flash no. 130
In the Official Gazette, Part I no. 141 of 24 February 2026, was published the Order no. 218/2026.
The Order approves the template and content of the following forms used for reporting obligations related to the Top-up Tax (Pillar II):
We remind you that according to Law no. 431/2023, the Statement, respectively the Notification (as applicable), must be submitted within 15 months from the last day of the reporting financial year. By way of exception, for the first year of application, the deadline is extended to 18 months from the close of the financial year.
The Order approves the template and content of the following forms used for reporting obligations related to the Top-up Tax (Pillar II):
- “Informative statement on Top-up tax”
- “Notification on the obligation to submit the informative statement on Top-up tax”
We remind you that according to Law no. 431/2023, the Statement, respectively the Notification (as applicable), must be submitted within 15 months from the last day of the reporting financial year. By way of exception, for the first year of application, the deadline is extended to 18 months from the close of the financial year.