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Romania
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Romania
Europe ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
15 March 2027
REGISTRATION DEADLINE
Within 30 days of entry into force of Emergency Ordinance (i.e., 30 January 2026)
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
10 years
Local information collection and reporting requirements
No
Penalty Framework
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Late, incorrect, or incomplete reporting: Fine from 50,000 lei to 150,000 lei.
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Failure to apply due diligence procedures: Fine from 50,000 lei to 150,000 lei.
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Failure to report (non-reporting): Fine from 50,000 lei to 150,000 lei.
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Failure to register or notify changes: Fine from 20,000 lei to 100,000 lei.
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Failure to retain records: Fine from 20,000 lei to 100,000 lei.
Official Sources
🔗 CARF/DAC8 Website: Crypto Guide to Automatic Information Exchange
🔗 Legislative Package: Emergency Ordinance 207/2015
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.