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:
1443
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
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Author: Dušan Bučevac
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Romania Updates RO e-Factura Rules for B2C Transactions
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania's Law No. 88/2026 amends the RO e-Factura framework, clarifying invoice issuance to individuals. B2C transactions occur without a tax ID or with a personal ID number, using a 13-zero substitute code when no tax ID is provided. Suppliers may opt-out of RO e-Factura registration. Businesses must review invoicing processes to ensure compliance with these changes effective July 1, 2026. Romani... Read more
Romania Narrows Mandatory RO e-Invoice Scope
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has approved draft changes that would make RO e-Invoice optional for certain taxpayer categories, reducing mandatory compliance obligations and allowing voluntary registration or deregistration. Romania’s Chamber of Deputies has approved amendments to the RO e-Invoice framework that would exempt several categories of taxpayers from mandatory use of the electronic invoicing system. U... Read more
New webinar was uploaded: Recorded webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
Author: Tara Nedeljković
The webinar was presented by Tara Nedeljković, Team Lead of Legal Consultants, specialized in fiscal compliance across multiple European markets. From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Reminder - Join our free webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
Public
Author: Tara Nedeljković
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
New event was created: Join our free webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
Public
Author: Tara Nedeljković
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
Romania Updates RO e-Invoice Registration Rules
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has proposed updated RO e-Invoice registration rules, introducing new Form 082 for both registration and deregistration. The changes expand obligations to non-profits, political and religious organisations, special-regime farmers, and certain CNP-identified individuals, with key deadlines in 2025 and 2026. Romania’s tax authority, ANAF, has proposed updated rules for registration in... Read more