On 14 October 2026, ANAF published a draft order amending Order No. 352/2022, which establishes the procedure for settling VAT returns showing negative amounts (refund claims) where the taxpayer has opted for reimbursement rather than carry-forward. The amendment addresses persistent bottlenecks in the refund verification process, introduces risk-based selectivity criteria, and aligns the procedure with the EU VAT Directive (2006/112/EC) and the Romanian Fiscal Procedure Code. The changes are driven by the need to reduce the average refund processing time from 90 days to under 45 days, as mandated by the PNRR’s tax administration reform milestones. The draft is open for public comment until 24 October 2026.
Key Takeaways
- Risk-Based Verification Tiers: The new procedure classifies refund requests into three risk categories (low, medium, high) based on taxpayer compliance history, transaction patterns, and cross-border activity, determining the depth of documentary checks. Low-risk taxpayers (clean record for 36+ months, no cross-border intra-community acquisitions) receive automated approval. Medium-risk cases undergo desk-based document review. High-risk cases (new businesses, previous fraud indicators, large cross-border transactions) trigger comprehensive audits.
- Mandatory Pre-Refund Audit for High-Risk Cases: High-risk refunds exceeding RON 100,000 now trigger a mandatory on-site verification within 60 days, with the refund suspended until the audit concludes. The audit scope covers the entire VAT chain for the relevant period, including supplier verification and transport documentation. Taxpayers may request a provisional refund of 50% of the claimed amount by providing a bank guarantee.
- Accelerated Low-Risk Refunds: Low-risk taxpayers with a clean compliance record for 36 months benefit from an automated refund within 30 days of submission, provided the return passes algorithmic validation checks. The system cross-references the VAT return with the SAF-T data, e-Factura invoices, and VIES declarations. Any discrepancy flags the case for manual review, but the 30-day clock pauses only during the taxpayer’s response period.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement