On August 10, 2026, the Romanian National Agency for Tax Administration (ANAF) published a draft ordinance proposing amendments to Government Ordinance No. 352/2022, which approves the procedure for resolving taxpayers’ negative added-value tax (VAT) balances with a refund option. The initiative forms part of ANAF’s ongoing efforts to streamline VAT compliance mechanisms, enhance taxpayer flexibility in managing cash flow shortfalls, and align national tax procedures with European Union directives on tax administration and administrative cooperation. The draft ordinance was released on ANAF’s official transparency portal, inviting public commentary and stakeholder feedback within a 10-calendar-day window following publication, as mandated by Romanian legislative procedures for normative acts affecting taxpayer obligations. The proposed amendment arises from recurring feedback from the business community regarding the complexity and duration of procedures for claiming refunds on negative VAT balances. Under the current Ordinance 352/2022, taxpayers encountering negative VAT positions often resulting from input tax deductions exceeding output tax liabilities must navigate a rigid administrative sequence that can delay liquidity recovery. The draft seeks to introduce more granular options for refund election, reduce bureaucratic overhead, and establish clearer timelines for processing such requests, thereby improving the overall efficiency of Romania’s VAT administration.
Key Takeaways
- Expansion of Refund Election Mechanisms: The draft ordinance proposes to formalize and expand the circumstances under which taxpayers may elect a refund for negative VAT balances, moving beyond the existing limited provisions. This includes clarified eligibility criteria, required documentation standards, and a streamlined submission pathway through ANAF’s digital platforms, reducing the need for physical document submission and in-person filings. By codifying these mechanisms, the proposal aims to lower the barrier for small and medium-sized enterprises to reclaim input tax credits, thereby supporting working capital management and fiscal transparency.
- Defined Processing Timelines and Review Periods: A central feature of the proposal is the establishment of strict, predefined deadlines for ANAF’s examination and decision on refund applications. The ordinance specifies maximum review periods typically within 30 to 60 calendar days from complete dossier submission along with mandatory intermediate feedback to taxpayers. Additionally, it outlines a retroactive record-retention requirement, obliging enterprises to preserve accounting ledgers, VAT registers, and transaction documentation for a minimum of five years to support potential audits or refund verifications. This provision ensures that businesses maintain comprehensive fiscal records compatible with both national audit requirements and EU-wide information exchange frameworks such as the Electronic Money Claims System (EMCS).
- Enhanced Digital Procedural Framework: Consistent with ANAF’s multi-year digitalization strategy (including the SAF-T initiative and RO e-Factura mandatory registration), the draft ordinance reinforces the use of electronic submission systems for all refund-related filings. It mandates that supporting documents be uploaded via ANAF’s certified digital interfaces, with electronic receipts and timestamps serving as valid proof of filing. This shift aims to accelerate processing speeds, minimize errors from manual handling, and create an auditable digital trail compatible with EU-wide information exchange standards such as the Electronic Money Claims System (EMCS) and the Customs Declaration Single Window (ICS2). The digital focus also aligns with the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) agenda, promoting real-time tax transparency and reduced compliance costs.
Stakeholders, including fiscal consultants, multinational enterprises, and local SMEs, are encouraged to review the full draft text available as a compressed project file on ANAF’s transparency portal and submit targeted observations or proposed modifications to the designated email address presa@anaf.ro by the stipulated deadline. The final adoption of the ordinance will depend on the volume and nature of received feedback, as well as alignment with broader fiscal reform objectives underway in the Romanian Ministry of Public Finance. Until the ordinance enters into force, taxpayers should maintain rigorous record-keeping practices and monitor ANAF’s official communications for the publication date of the final regulatory act. The draft comment period underscores Romania’s commitment to stakeholder-inclusive lawmaking in the fiscal domain, balancing regulatory rigor with operational practicality for the taxpayer community.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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