Transfer pricing in Romania: TP file, ANAF adjustments, proof and experts

This page is for group companies (Romanian or multinational) facing ANAF requests for the transfer pricing file, audit findings or transfer pricing adjustments. In TP disputes, the legal position must be supported by economic analysis and documentation: functions and risks, comparables, method selection, intercompany contracts and real operational flows.

Informațiile sunt generale și nu înlocuiesc consultanța juridică. Contează faptele, actele și cronologia.

When you need this

ANAF requested your transfer pricing file for related-party transactions.
The audit proposes adjustments for margins, interest, intra-group services or intangibles.
You have material group transactions and need a coherent, updated TP file.
There are gaps between contracts, invoicing and the operational reality of services/goods.
You need economic experts for benchmarking, comparables and method documentation.
Cross-border double taxation risk exists and a procedural plan is needed (including MAP where relevant).
You want to prevent adjustments before audit closure through a proof and explanation strategy.

What we do in practice

We map related-party transactions: type, parties, periods, values, supporting documents and flows.
Contract audit: intercompany agreements, TP policies, pricing annexes and adjustment mechanics.
Functional analysis: functions, assets and risks (FAR) as the basis for method selection.
We organize proof: delivery/service evidence, benefit evidence, correspondence, internal records, invoicing and payments.
We coordinate expert work: benchmarking, comparables, margins, interest and economic rationale.
We respond to ANAF requests in a structured way and prepare the position for audit discussions.
If acts are issued, we draft the administrative appeal and plan the court strategy (including expert evidence).
For double taxation, we assess MAP options and EU mechanisms that may apply.

Documents/information useful for a first review

Document	Why it matters	Notes
Intercompany contracts + pricing annexes	Defines scope and pricing mechanics	Check periods, scope, adjustments, terms
TP policies and existing TP file (if any)	Shows method and group logic	Check year and transaction coverage
Invoices, calculations, reconciliations and payments	Connects pricing to execution and accounting	Include credit/debit notes
Functional analysis (FAR) and business description	Basis for method and comparability	Roles, risks, assets, decisions
Benchmarking/comparables (or data for benchmarking)	Supports arm’s length ranges	Often requires expert support
Service delivery/benefit evidence (intra-group services)	Reduces deductibility and substance challenges	Reports, deliverables, minutes, emails
ANAF acts (requests, report, decision) + service proof	Defines the dispute object and deadlines	SPV exports, confirmations

Risks and common mistakes

TP file not updated or inconsistent with operational and contractual reality.
Intra-group services without delivery/benefit proof, treated only formally through invoices.
Method selection without comparable justification or without data supporting the ranges.
Inconsistencies between contracts, internal notes, invoicing and accounting entries.
Unstructured ANAF responses without transaction-by-transaction evidence.
Ignoring double taxation risk and lacking a cross-border procedural plan.

FAQ

When can ANAF request the transfer pricing file?

Requirements depend on taxpayer category and thresholds in applicable Romanian regulations. We verify what applies to your case and what must be prepared for the audited years.

What if the TP file is missing or incomplete?

The risk is that ANAF considers documentation insufficient and makes adjustments or estimates based on available information. The first days after a request are critical to structure the file.

Why are intra-group services frequently challenged?

Usually due to missing proof of delivery or economic benefit, or lack of a transparent allocation method. We build proof around deliverables, usage and economic rationale.

How is economic expert work used in transfer pricing disputes?

Experts support benchmarking, comparability, margins and method justification. We align the expert analysis with the legal position so the narrative is clear and verifiable.

Can a TP adjustment create double taxation issues?

Yes, especially when the adjustment in one country is not mirrored in the other jurisdiction. Depending on treaty and EU rules, mechanisms such as the Mutual Agreement Procedure (MAP) may help address double taxation.

What are the typical steps after ANAF issues a TP-related act?

Usually an administrative appeal first, then court litigation if needed. In TP cases, preparing proof and expert work already in the administrative phase can be crucial.

Contact

Email: alexandru@maglas.ro | Tel: +40 756 248 777