Considering the Order of Minister of Public Finance on establishment of financial institutions
that have obligation to declare, categories of information regarding identification of
taxpayers, as well as information of a financial nature relating to accounts opened and/or
closed by them with financial institutions, non-reporting financial institutions in Romania and
accounts excluded from obligation to declare, compliance rules applicable by these
institutions in order to identify their reportable accounts, as well as procedure for declaring
this information and administrative rules and procedures aimed at ensuring the
implementation and compliance with reporting procedures and fiscal due diligence, Annex
no. 1 to Order of President ANAF no. 3626 / 2016 on establishment of reporting jurisdictions,
which Romania will collaborate on basis of Multilateral Agreement competent authorities for
automatic exchange of information on financial accounts, list of non-reporting financial
institutions and the list of excluded accounts, provided for in the legal instruments of
international law to which Romania has committed itself from perspective of automatic
exchange of financial information, has been modified.
