Overview of Romania’s Tax Inspections (ANAF Inspections)

Before a tax inspection begins, the tax authority must notify the taxpayer in writing at least 30 days in advance for large taxpayers and 15 days for others, and the inspection may only cover taxes and periods still within the statutory limitation period. During the inspection, taxpayers have extensive rights (including postponement, information, and professional assistance) and clear obligations to cooperate, while strict time limits apply—after which the inspection ends automatically unless formally resumed once with higher-level approval.

Before starting a tax inspection, the tax authority must inform the taxpayer in writing by sending a tax inspection notice.

The notice must be sent before the inspection begins, within the following deadlines:

-      30 days in advance for large taxpayers,

-      15 days in advance for all other taxpayers.

Only after this notice period can the actual inspection start.

During a tax inspection, the taxpayer has the following rights:

1. To be officially notified about the inspection.
2. To be inspected only for taxes and periods that are still within the legal limitation period.

-      The general limitation period is 5 years, unless the law states otherwise,

-      It starts on July 1 of the year following the year in which the tax became due.

1. To request a postponement of the inspection start date once.
2. To be inspected only once per tax type and per period.
3. To request identification (legitimation) of tax inspectors.
4. To be protected by tax secrecy rules.
5. To receive written confirmation if inspectors retain any documents.
6. To be informed of the inspection results.
7. To challenge the tax decision issued after the inspection.
8. To have business activity disrupted as little as possible.
9. To receive clear and complete information during the inspection.
10. To be the first party asked to provide explanations or information.
11. To refuse to provide information, within legal limits.
12. To benefit from specialized assistance (e.g. accountant or tax advisor).

During the inspection, the taxpayer must meet the following obligations:

-      Allow inspectors access to business premises,

-      Provide adequate working space and logistics for inspectors,

-      Submit all accounting and tax documents needed to calculate taxes,

-      Cooperate with the tax inspection body,

-      Properly manage, store, and archive accounting and tax records, keeping them at the tax domicile or secondary offices,

-      Provide requested information to inspectors,

-      Appear at the tax authority’s offices, if requested,

-      Comply with measures ordered by the tax inspection body,

-      Pay any additional taxes, fees, or social contributions, as well as interest and late-payment penalties, established during the inspection.

The duration of a tax inspection depends on the taxpayer’s size and structure and cannot exceed:

-       180 days – large taxpayers and taxpayers with secondary offices,

-       90 days – medium-sized taxpayers,

-       45 days – other taxpayers.

If the inspection is not completed within double these time limits, it automatically ends without:

-       a tax inspection report, or

-       a tax decision (or decision not to amend the tax base).

The tax authority may resume the inspection only once, for the same taxes and periods, and only with approval from a higher-level authority.

To handle a tax inspection more easily:

-       Keep accounting and tax records well organized and up to date.

-       Ensure every transaction can be clearly justified.

-       Cooperate openly with inspectors and respond on time.

-       Consider working with an accountant or tax consultant during the inspection.

-       Maintain professional and respectful communication with the tax authorities to avoid misunderstandings.