ANAF published the Compliance Notification Form and formalized the procedure of inspection for Romanian companies.

The National Agency for Fiscal Administration (ANAF) has formalized the model of compliance notification and its procedural rules for potential tax inspections. The compliance procedure enables companies to resolve any problems identified by ANAF before a tax inspection is triggered. Before a company is selected for a tax inspection, they receive a compliance notification and have 30 days from the date of the notification to solve any problems identified.

ANAF published Order 420/2023, which includes the model (exact form) of the compliance notification and its procedural rules for issuance and communication. Compliance notifications are only issued after a tax analysis is carried out, and when risks of non-compliance are identified. The notification is issued only for new problems that ANAF has not previously addressed. The compliance procedure does not apply to taxpayers in insolvency proceedings, unannounced checks, extended tax inspections, or restoration of tax inspections.

The notification model requires inspectors to present the identified tax risk elements—taxable periods, taxes, fees, contributions, and other relevant elements to the taxpayers. The compliance notification is not considered an administrative-fiscal act, but it is communicated to taxpayers in either printed or electronic format.

Inspectors keep a record of compliance notifications issued for each taxpayer to ensure the problems found in the risk analysis have not been previously notified or controlled. Once a notification reaches a taxpayer, they have 30 days to resolve their problems to avoid triggering a tax inspection.