Romania

On 3 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) published a draft order for public consultation regarding the approval of the Procedure for Attracting Joint Liability regulated by Articles 25 and 26 of Law No. 207/2015 on the Fiscal Procedure Code. The draft aims to clarify the procedural steps for holding third […]

On 3 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) published a draft order for public consultation regarding the approval of the Procedure for Attracting Joint Liability regulated by Articles 25 and 26 of Law No. 207/2015 on the Fiscal Procedure Code. The draft aims to clarify the procedural steps for holding third

On 3 September 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a press release announcing a revision to the joint and several liability procedure (răspundere solidară) under the Fiscal Procedure Code. The update introduces clearer criteria and better‑grounded decisions for determining which persons may be held liable for the outstanding tax debts of a

On 3 September 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a press release announcing a revision to the joint and several liability procedure (răspundere solidară) under the Fiscal Procedure Code. The update introduces clearer criteria and better‑grounded decisions for determining which persons may be held liable for the outstanding tax debts of a

On 1 September 2026, ANAF announced the conclusion of a tax audit targeting intra‑Community acquisitions of agricultural machinery imported from other EU Member States and subsequently sold in Romania. The audit resulted in an additional VAT assessment of approximately 87 million lei (approx. €17.5 million). The investigation focused on incorrect application of the VAT reverse‑charge

On 1 September 2026, ANAF announced the conclusion of a tax audit targeting intra‑Community acquisitions of agricultural machinery imported from other EU Member States and subsequently sold in Romania. The audit resulted in an additional VAT assessment of approximately 87 million lei (approx. €17.5 million). The investigation focused on incorrect application of the VAT reverse‑charge

On 26 August 2026, ANAF launched two free software applications designed to assist taxpayers in validating the data reported in the SAF‑T (Standard Audit File for Tax) D406 declaration against the VAT ledger (D300). The tools, available for download from the ANAF portal, automate the cross‑checking of invoice details, tax codes, and amounts between the

On 26 August 2026, ANAF launched two free software applications designed to assist taxpayers in validating the data reported in the SAF‑T (Standard Audit File for Tax) D406 declaration against the VAT ledger (D300). The tools, available for download from the ANAF portal, automate the cross‑checking of invoice details, tax codes, and amounts between the

On 24 August 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a draft order amending Order No. 587/2016, which approves the model and content of forms used for declaring taxes and duties under self-assessment or withholding at source regimes. This initiative forms part of ANAF’s ongoing digitalization and simplification strategy, aiming to align declaration

On 24 August 2026, ANAF released a draft order establishing the procedure for the official determination (ex officio) of social security contributions and health insurance contributions owed by individuals, along with the associated form models and content. This measure addresses gaps in compliance where taxpayers fail to declare or pay mandatory contributions, granting ANAF the