The deadline for Romania's early implementation of the Public Country-by-Country Reporting (pCbCR) Directive is fast approaching. With the European Commission's template and electronic reporting formats expected in the third quarter of this year, businesses face significant challenges in setting up compliance systems and obtaining audits before the 31 December 2024 deadline. This rush could lead to inconsistent reports and increased administrative burdens. Learn why Romania should defer their implementation to align with other Member States and ensure consistency while reducing strain on businesses.