ANAF announces that tax inspections will no longer be carried out at the companies' headquarters but directly from the offices of the Romanian TA.

According to current legislation, the majority of this year's tax audits will be performed at the premises of the tax inspection body rather than the headquarters of the verified companies, as was previously practiced.On the other hand, there are also situations in which verifications can be carried out in taxpayers' workspaces. As approved by GEO 188/2022, starting on December 29, 2022, the tax inspections will be carried out mostly at the headquarters of the tax inspection body, but the contributors may request their development at the company's headquarters under certain conditions. We remind you that the verifications directly from the ANAF headquarters were possible until now only in the case of documentary checks, but are much broader from now on. If the tax inspection is carried out at the headquarters of the tax inspection body, the date of commencement of the tax inspection is the date stipulated in the notice. If the tax inspection cannot start on the date stipulated in the notice, at the latest on the date of its fulfillment, the taxpayer is notified in writing of the new starting date of the tax inspection.

If the tax inspection is carried out at the tax body's headquarters, it is carried out during the work schedule of the tax body. The tax inspection may also be carried out outside the work schedule of the tax body, if the presence of the taxpayer is not required, with the approval of the head of the tax inspection body. At the initiative of the tax inspection body or at the motivated request of the taxpayer, the tax inspection can be carried out in the working spaces of the taxpayer. In terms of the procedure, the taxpayer's request is resolved within three days of registration.The place of the tax inspection can also be changed during the tax inspection.

The taxpayer must provide an adequate space as well as the logistics necessary for carrying out the tax inspection. If an adequate working space is not available or cannot be made available for carrying out the tax inspection, the activity is carried out at the headquarters of the tax body or in any other location agreed upon by mutual agreement with the taxpayer.

If the tax inspection takes place in the working spaces of the taxpayer, it is usually done during the work schedule of the taxpayer. The tax inspection may also be carried out outside the work schedule of the taxpayer with his written consent and with the approval of the head of the tax inspection body.