Through Order no. 750/2026, published in Official Gazette no. 554 of July 6, 2026, form F8000 is introduced, the instrument through which crypto-asset service providers will periodically report detailed data on their clients’ transactions to ANAF.
What does it stipulate?
The Order establishes the model, content, and completion instructions for the new F8000 form. This represents the mechanism for implementing crypto-asset tax reporting obligations in Romania, aligned with European (DAC8) and international (CARF) standards. The form will be submitted exclusively electronically, through the e-Government portal, requiring a qualified electronic signature.
Through F8000, providers will report an extended set of annually aggregated information for each client. For natural persons, complete identification data will be transmitted (name, address, tax residency, NIF, date and place of birth). For legal entity clients, both the company’s identification data and the complete information of the natural persons exercising control over it (beneficial owners) will be reported.
The most important component of the reporting concerns transactions, which must be detailed by each type of crypto-asset. Providers must report annual aggregates for: crypto-asset acquisitions with fiat currency (amount, units, number of transactions), crypto-asset sales in fiat currency, exchanges between different crypto-assets (market value, units, number of transactions), payments to merchants, as well as other transfers (including those to unidentified external wallets). All values must be reported in a single currency, applying a consistent conversion method.
An important obligation is the submission of form F8000 even in the absence of reportable transactions in a fiscal year. This “zero” declaration confirms to the tax authority that the entity has fulfilled its compliance obligation. Furthermore, the order provides a specific procedure for providers whose primary reporting obligation is in another EU member state or a qualified jurisdiction; these can notify ANAF by checking a specific option in the form, without re-reporting the data in full, provided they do not have a solid tax presence in Romania.
To whom does it apply?
The reporting obligation through form F8000 falls on all entities qualified as Reporting Crypto-Asset Service Providers that have a tax connection with Romania. This category includes, but is not limited to:
- Trading platforms (exchanges) that facilitate the buying, selling, or exchange of crypto-assets.
- Digital wallet providers (custodial wallets) where assets are held on behalf of clients.
- Cryptocurrency ATM operators.
- Any other entity that, within its commercial activity, conducts crypto-asset transactions for third parties and is tax resident in Romania, has its place of effective management here, is registered according to Romanian laws, or has a permanent establishment in the country.
What should you do?
- Implement internal procedures for collecting, validating, and storing all data necessary for completing form F8000. This involves a review of KYC (Know Your Customer) processes and a technical capability to record and aggregate transactions according to specific requirements (per client, per asset type, per transaction type).
- Ensure the technical capacity to generate and submit form F8000 electronically. You must hold a valid qualified digital certificate and familiarize yourself with the ANAF platform for submitting declarations.
- Evaluate whether you qualify for the reporting exception in Romania (“OtherNexus” option) if you are already reporting in another EU member state and meet the legal conditions to avoid double reporting.
- Establish an internal process for managing corrections. ANAF will communicate data correction requests through the Virtual Private Space (SPV), and the company must be able to respond promptly by submitting an amending form.
Source: Official Gazette, Part I, no. 554 of July 6, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, tax, or business advice. As the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these changes.