Romania Tax Audits 2026: Seven Changes Affecting Tax Authority Controls and Taxpayer Procedures

Romania has changed several Tax Authority audit procedures in 2026, including, online tax inspections, bodycams for anti-fraud inspectors and personal tax checks. For businesses, the changes mean more digital interaction, stronger documentation requirements and more traceable controls.

Romania has introduced a series of changes during 2026 that affect how the Tax Authority (ANAF) conducts tax controls and interacts with taxpayers. Rather than creating one new audit regime, the measures change several parts of the control process: remote meetings with the Tax Authority, anti-fraud inspections, tax-risk information and checks concerning individuals.

For retailers and other businesses operating in Romania, not all seven developments have the same practical relevance. The changes involving videoconferencing and anti-fraud controls can directly affect companies, while other measures primarily concern individuals or excisable goods. Taken together, however, they show a tax-control environment increasingly based on digital communication, standardized documentation and stronger evidentiary records.

The Tax Authority formalized the use of remote video communication.

Order No. 705/2026, published in June, introduced a procedure for meetings between the central Tax Authority and taxpayers through the Ministry of Finance–ANAF videoconferencing platform. The framework covers procedures including elements of tax inspections, verification of personal tax situations, hearings and other interactions permitted by the Fiscal Procedure Code.

Participants can authenticate using methods linked to the Virtual Private Space (Spațiul Privat Virtual – SPV), including qualified certificates and SPV credentials with a one-time password.

For businesses, this does not mean that every inspection will become remote. It gives the Tax Authority and taxpayers an official channel through which eligible stages of procedures can be conducted without an in-person meeting.

The operational consequence is that companies should treat a remote ANAF meeting with the same preparation as an on-site interaction. The relevant representatives, supporting records and explanations should be ready before the videoconference, particularly where the meeting forms part of an ongoing control procedure.

Romania has also formalized the use of portable audio-video bodycams by anti-fraud inspectors.

Tax Authority Order No. 851/2026, published on July 7, established the procedure governing their use. The stated purposes include documenting facts identified during anti-fraud controls, producing evidence, protecting inspectors and increasing transparency in anti-fraud activities.

The procedure covers recordings during specified inspection activities and establishes rules for handling and accessing the resulting data. The use of cameras therefore adds another evidentiary layer to ANAF anti-fraud inspections.

For retailers, HoReCa businesses and other businesses exposed to on-site anti-fraud controls, this is one of the more directly relevant 2026 changes. Staff should understand that interactions, presentation of documents and other elements of an inspection may now be formally recorded where the legal conditions for bodycam use are met.

Another development concerns taxpayers’ access to their tax-risk classification.

The Fiscal Procedure Code provides for taxpayers to be classified into tax-risk classes and subclasses. From January 1, 2026, Article 7(10) provides for the class or subclass to be communicated to taxpayers on request, subject to restrictions justified by public-interest objectives.

Implementation of the request-based mechanism has been temporarily suspended until the end of 2026, with tax-risk information expected to become available directly through SPV from January 1, 2027.

For businesses, the broader point is that the Tax Authority’s risk-analysis model is increasingly connected with digital taxpayer administration. Taxpayers should therefore continue monitoring SPV and future Tax Authority guidance on how risk classifications will be displayed and used.

Impact on businesses facing Tax Authority controls

For companies, the clearest pattern is not simply that the Tax Authority has received more powers. The audit process itself is becoming more documented, digital and traceable.

Parts of tax-control procedures can be conducted through an official video platform, anti-fraud activity can generate audio-video evidence, and risk management is becoming more closely integrated with electronic taxpayer services.

For retailers and retail groups, this increases the importance of keeping the data reported through tax, accounting and operational systems consistent. During an audit, differences between accounting records, invoices, fiscal data, related-party documentation and explanations given to the Tax Authority can increasingly be examined across several digital sources.

What should businesses do?

Businesses should review which of the 2026 changes are actually relevant to their operations rather than treating all seven as new obligations.

Companies should also make sure that personnel responsible for tax inspections understand the new videoconferencing procedure and that staff who may interact with anti-fraud inspectors know that bodycam recording can form part of an official control.

From a compliance perspective, the common theme is the quality of the audit trail. As the Tax Authority increases its use of electronic interaction and recorded evidence, businesses will have less room for inconsistent documentation or informal explanations that do not match their underlying tax records.

The source for this article is the news article published by Avocatnet.ro regarding the changes that happened to the Tax Audit procedure in 2026. Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions

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