ANAF Order 2994/2016 establishes the procedure for registering contracts concluded between Romanian legal entities, but also foreign legal entities operating in Romania and foreign legal entities or non-resident individuals.
Article 1 of the order stipulates the obligation of the Romanian taxpayers to declare to ANAF the contracts concluded with the non-resident persons providing services on the Romanian territory in their favor:

ARTICLE 1
(1) Romanian legal entities, resident natural persons, as well as foreign legal entities operating in Romania through a permanent establishment / designated permanent establishment have the obligation to register contracts / documents concluded with foreign legal entities or non-resident natural persons executing on the territory Romania’s provision of services in the nature of construction, assembly, supervision, consultancy, technical assistance and any other services provided in Romania that generate taxable income.
Regardless of the duration of the contracts, they are declared to ANAF within 30 days from the date of signing the contract:
Art 3
(1) The registration of the contracts / documents that justify the effective provision of services on the Romanian territory from art. 1 is made by submitting to the competent fiscal body the form 017 “Declaration of registration of contracts, documents justifying the actual provision of services in Romania, initial / additional (related), concluded with foreign legal entities or non-resident individuals”, MFP code 14.13.01.40/n, provided in annex no. 1, without being accompanied by documents proving the data entered in the declaration.
(2) The declaration shall be completed and submitted for each contract or document justifying the actual provision of services performed on the Romanian territory, within 30 days from the date of concluding the contracts or from the date of issuing any documents provided by law.

This information is sent to ANAF using Form 017 “Declaration of registration of contracts / documents justifying the actual provision of services in Romania, initial / additional (related), concluded with foreign legal entities or non-resident individuals”, a document that can be submitted electronically or on paper.
This document does not need to be accompanied by a copy of the contracts and / or other supporting documents,

Failure to report these contracts to ANAF may also attract sanctions in the form of a written warning or a fine from 500 lei to 5000 lei according to art. 337 of Law no. 207/2015 on the Fiscal Procedure Code.