On June 20, 2025, Romania issued a draft agenda requiring multinational groups to designate a single reporting entity for QDMTT (Quality Domestic Minimum Top-Up Tax) purposes.
Background and Scope
Article 48(10) of Romania’s Minimum Tax Law establishes that when several entities within the same group operate locally, they may designate a single entity responsible for reporting and paying the QDMTT. This form allows them to make that choice within six months of the tax period-end.
Form Requirements
The draft specifies to include the following, among others:
- Identification of the reporting entity (Universal Process-Equipment, designated local entity, or other).
- Name of the multinational group as it appears in the consolidated financial statements.
- Accurate details of the Romanian entities involved: Name, address, tax identification number, and official designation of who will file and pay the QDMTT.
- Tax period subject to notification, indicating whether it is the first reporting year.
- Contact information for the reporting entity.
This information must reflect the status as of the last day of the corresponding fiscal year.
Benefits and Next Steps
With the introduction of this form, Romania:
- Provides operational clarity to groups with multiple local entities.
- Facilitates coordinated compliance with QDMTT.
- Establishes a formal mechanism for the voluntary selection of the responsible entity.
The form will open to public consultation, expected to be commented on before its definitive entry into force.
Source: OECDPillars