Legal & Tax Updates

NNDKP Tax Flash No.3/2025 – ANAF intensifies control actions on large taxpayers

The National Agency for Fiscal Administration (ANAF) publicly announces the start, in the immediate future, of a series of tax audits that will target over 500 large taxpayers from various fields of activity, as part of the strategy to increase revenues to the state budget.

Aspects to be considered

Large taxpayers must prepare for these control actions, which may include on-spot control, the quantity of documents and the correlations between reports playing an essential role.

The control action may also target those taxpayers who, currently, are no longer classified as large taxpayers, for past periods in which they were classified.

Tips & Tricks:

• Before starting the control action
  • Verify:
    • that consistency and correlation between tax returns and accounting reports exist;
    • the correlation of the amounts and information reported through the VAT return, forms 394, 390, SAF-T, as well as if you record differences in the pre-filled VAT return, if applicable. If there are differences, try to fix them/prepare relevant explanations;
  • If you know you have uncertain positions or certain areas of risk, you can start making corrections to limit the impact of the late payment charges;
  • Make sure you have the transfer pricing file available and that the information included is consistent and aligned with the state of facts;
  • Check the availability of the invoice archive and related supporting documents, whether in physical or electronic format. As far as possible, perform the traceability of invoices and related supporting documents;
  • Check the history of previous controls/correspondence with tax authorities (e.g. MF/ANAF addresses, requests for issuing binding ruling) and whether the factual situation has remained unchanged.
• After the start of the control
  • Even if ANAF’s requests sometimes seem excessive, we recommend that you cooperate and provide all requested documents and explanations;

Important: According to legal provisions, responses to ANAF requests do not have to be provided on the spot. Therefore, always request a reasonable time frame.

• • The explanations provided, both verbally and in writing, should be correlated with the accounting records as well as other reports (e.g. SAF-T);
  • Controversial cases requiring detailed documentary preparation:
    • Services purchased, especially intra-group;
    • VAT exemptions, especially intra-community supplies of goods and exports;
    • Amounts collected upon termination of contracts;
    • Intra-group financing;
    • External payments.
  • Databases to consult in preparation for thematic controls:
    • Curia -> Case law of the Court of Justice of the European Union;
    • ANAF.ro -> Database with questions and answers;
    • Guide for tax inspection: QW24_v2_final_ghid.cdr;
    • Tax control manual, including information on significant cases identified by the tax inspection;
    • Rejust.

The Romanian version of this newsletter is available here.