Tuesday, 8 September 2026
Romania is strengthening its digital tax enforcement framework with a new procedure allowing the National Agency for Fiscal Administration (ANAF) to calculate VAT liabilities for registered businesses that fail to submit their VAT returns.
ANAF Order No. 1,022/2026, published in the Official Gazette on 3 September, establishes a separate procedure covering VAT-registered taxpayers that do not file Form 300. The measure gives the tax authority the ability to use information already collected through Romania’s expanding electronic reporting infrastructure.
Instead of relying on historical transaction averages, ANAF can use information from the pre-filled RO e-TVA return, RO e-Factura, electronic cash-register reporting and other records available to the tax administration. This means information already submitted through Romania’s digital tax systems can become the basis for determining a liability when the conventional VAT declaration is missing.
Before imposing an assessment, ANAF identifies taxpayers that have failed to file and sends a notification through the Private Virtual Space. Businesses are given an opportunity to respond and be heard. If the taxpayer fails to attend the initial hearing, a second invitation is issued. ANAF may proceed with its own assessment once 15 days have passed following that second notification and the return remains outstanding.
The calculation gives businesses a strong incentive to file their own returns. ANAF starts with total output VAT recorded in the pre-filled e-TVA information but recognises only half of the deductible VAT when establishing the estimated amount due. Where the resulting liability is below RON 20 or negative, no assessment decision is issued.
An assessment can still be cancelled if the taxpayer submits the missing VAT return within 60 days of receiving the decision. After this period expires, however, the amount determined by the authorities remains applicable.
The procedure is not limited to future reporting periods. It applies to VAT filing obligations beginning with July 2024 and falling within the general five-year limitation period for establishing tax claims. Earlier periods remain subject to the previous procedure.
The changes increase the importance of consistency between companies’ internal accounting records and information transmitted through Romania’s electronic tax infrastructure. For property developers, landlords, construction companies, retailers and other businesses generating substantial VAT flows, failures in filing can now result in ANAF using data already held within its digital systems to determine the amount payable.
The measure represents another step in Romania’s transition towards data-led tax administration, where electronic invoicing and transaction reporting are increasingly being used not only for compliance monitoring but also as the basis for direct enforcement action.
Source: Deloitte
