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.
ANAF launches a tax audit program targeting over 500 large taxpayers.
Public
Romania
Author: Tara Nedeljković
Category:
Fiscal subject related
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2475
Content accuracy validation date:
20.11.2025
Content accuracy validation time:
08:56h
The Romanian Tax Authority i.e. The National Agency for Fiscal Administration, announced the start, in the immediate future, of a series of tax audits that will target over 500 large taxpayers from various fields of economic activity, according to a Press release. The controls will be carried out by the territorial tax inspection structures, by delegation of competence from the General Directorate for the Administration of Large Taxpayers. The purpose of these actions is to verify compliance with the provisions of tax and accounting legislation and assess the correctness of the obligations declared and paid to the general consolidated budget, as well as identify and treat the risks of tax non-compliance. The selection of taxpayers included in the control programme is based on detailed tax risk analyses carried out by the specialized structures of ANAF, based on the information existing in the internal databases and the institution's integrated IT applications. ANAF emphasizes that the intensification of controls is part of the integrated strategy to increase tax compliance, through which taxpayers are guided in the correct application of tax legislation.
In addition to these core points, ANAF has recently strengthened its analytical capabilities by improving its digital systems and expanding its use of risk-based audit selection tools. These systems draw on years of accumulated financial data, allowing the agency to identify patterns that suggest potential non-compliance, especially among companies with complex organizational or intra-group structures. The focus on large taxpayers reflects ANAF’s aim to oversee entities that have a significant impact on national revenue collection and that often engage in transactions requiring specialized tax scrutiny, including transfer pricing or cross-border financial arrangements.
Furthermore, the upcoming audits are aligned with ANAF’s broader efforts to modernize and reinforce fiscal oversight across Romania. Recent initiatives, such as targeted analyses of profit-shifting risks and structured information requests from multinational groups, indicate that ANAF is increasingly proactive in detecting tax base erosion. As part of this broader strategy, the agency is also working to improve transparency and encourage voluntary compliance by providing clearer guidance and feedback during inspections.
For the affected businesses, the announced inspections highlight the need for internal controls, accurate reporting, and well-maintained documentation supporting all key fiscal decisions. Companies operating in high-risk sectors or with substantial cross-border operations may experience more detailed reviews and checks.
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