In accordance with the provisions of Article 7 of the Fiscal Procedure Code, the tax administration procedures are carried out according to the fiscal risk class or subclass in which taxpayers are classified as a result of the risk analysis performed by the tax body.
Inconsistency criteria that ANAF can use to start a tax audit of a company in Romania
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1197
Content accuracy validation date:
02.02.2023
Content accuracy validation time:
14:53h
In this respect, taxpayers fall into 3 main risk classes (small, medium, and high), and the criteria according to which the tax risk class or subclass is established are the following:
- criteria relating to tax registration;
- criteria for the submission of tax returns;
- criteria relating to the level of declaration;
- criteria relating to the fulfillment of payment obligations to the consolidated general budget.
Therefore, in order to achieve the desideratum provided by Article 7 of the Fiscal Procedure Code, the management of tax compliance risks has a decisive role to play, and the measures and actions taken in this regard must take into account the increase of efficiency and effectiveness in order to achieve the objectives of increasing the level of tax compliance, reducing tax evasion, as well as reducing the administration costs and modernizing the agency's activities, the National Fiscal Administration (ANAF).
The risk sub-criteria developed from the above four general criteria were approved by ANAF Order 2.017/2022.We will focus our attention, in the following, on the general criterion regarding the level of declaration and, more specifically, on the sub-criteria regarding the incoherence of the data in the tax returns compared to the data from other forms provided by law, submitted by the taxpayer, and, respectively, the inconsistency of the data from the tax returns and from other forms provided by law, submitted by the taxpayer, compared to data and information transmitted by third parties (specific sub-criteria provided for in that order).
What are the main inconsistencies and inconsistencies that are considered in the analysis of this fiscal risk sub-criteria?The tax legislation contains no specific provisions that clarify these aspects or expressly state what correlations must exist between the data declared during the various types of reports that taxpayers must consider.It is noted that, in the following, the two situations that were frequently identified by ANAF and which led to the start of fiscal controls are listed in order to clarify the factual situation, and those would be:
- Inconsistencies between the amounts included in the corporate tax returns and the amounts reported in the financial statements
- Discrepancies between the VAT return obligations of the taxpayer concerned and those related to its partners.
Other news from Romania
Reminder: Mandatory Card Payment Method Acceptance in Romania
Romania
Author: Tara Nedeljković
Starting 1 January 2026, Romania will require all retailers and traders to accept card and electronic payments, making cash-only operations no longer permitted. Under Law No. 239/2025, the previous RON 50,000 cash-receipt threshold is abolished, obliging businesses of all sizes and sectors—including public institutions and utility providers—to accept debit, credit, prepaid cards, and other electronic payment methods. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Cash Payment Limits and Modern Payment Obligations for Romanian Companies In 2026
Romania
Author: Tara Nedeljković
For 2026, Romanian companies must comply with updated cash payment and receipt limits under Law no. 70/2015 as amended by Law 239/2025, which sets strict ceilings for cash transactions, prohibits splitting payments to bypass limits, and requires partial or full use of non-cash methods for higher-value invoices. The rules also cap the amount of cash that can be held in company cash registers and impose specific limits for transactions between companies and individuals, with loans generally required to be settled exclusively through non-cash payments. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Upcoming Changes in Product Labeling for Electrical and Certain Other Goods in Romania
Public
Romania
Author: Tara Nedeljković
Romania
Author: Tara Nedeljković
Romania is considering introducing a mandatory repairability index label for certain electrical and household appliances, requiring a standardized 1–10 score to be displayed alongside existing energy labels in both physical and online retail environments. The proposal, which is still under legislative discussion with no confirmed implementation date, would mainly affect manufacturers and importers... Read more
Romania May Soon Allow Virtual Cash Registers - What Retailers and POS Vendors Should Know
Romania
Author: Tara Nedeljković
Romania is exploring the introduction of virtual cash registers, a software-based alternative to traditional fiscal hardware, but the concept remains only a proposal with no approved legislation or technical rules as of December 2025. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Romania Suspends Fines for Missing QR Codes on Fiscal Receipts Until November 2026
Public
Romania
Author: Tara Nedeljković
Romania
Author: Tara Nedeljković
Romania has extended the suspension of fines for issuing fiscal receipts without mandatory QR codes until November 1, 2026, giving businesses more time to update and certify approximately 900,000 fiscal devices. While the QR-code requirement remains legally in force, the government paused enforcement due to nationwide implementation challenges and the need for distributors to complete software and... Read more
New document was uploaded: S4F backoffice installer
Author: Dejan Šijačić
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
ANAF launches a tax audit program targeting over 500 large taxpayers.
Public
Romania
Author: Tara Nedeljković
Romania
Author: Tara Nedeljković
ANAF has announced a new tax audit program targeting over 500 large taxpayers, based on enhanced risk analyses supported by upgraded digital and analytical systems. The initiative forms part of Romania’s broader strategy to strengthen fiscal oversight, improve compliance, and scrutinize complex transactions—including cross-border and intra-group arrangements—among high-impact economic entities. Th... Read more