Transfer pricing documentation in Romania
What information starts a Romanian transfer pricing review?
Prepared by CLA Romania · Updated:
Start with the group structure, related-party transactions, contracts, financial information and how functions and risks are allocated. These facts support a review of the documentation scope and applicable Romanian requirements. An existing group file is useful input; its suitability for the Romanian entity still needs to be assessed.
CLA preparation checklist
- Prepare a transaction list by related party, category and financial year.
- Collect intercompany agreements, pricing policies and available group documentation.
- Identify the Romanian entity's functions, assets, risks and supporting financial records.
This is a starting point for scoping your project. The registration route, documents and responsibilities are confirmed against your activities and the rules applicable to your case.