ANAF intensifies tax audits for individuals and NGOs in Romania

The Romanian National Agency for Fiscal Administration (ANAF) is intensifying its oversight through several new and expanded procedures targeting various taxpayer groups.

For individuals, ANAF is implementing a procedure to identify and tax undeclared social contributions (CAS and CASS). This includes income from independent activities, rentals, and foreign pensions. Taxpayers who fail to file a Single Declaration (D212) after receiving notification may face automatic tax assessments. Additionally, authorities are increasing scrutiny on individuals with unexplained wealth, where discrepancies between declared income and assets like investments or bank deposits trigger audits.

Non-governmental organizations (NGOs) are also facing increased inspections. According to analysis by Grecu Partners, audits are focusing on accounting records, sponsorship contracts, and reporting obligations. Fines for irregularities can reach 20,000 lei, while failure to meet specific reporting requirements can result in penalties of up to 30,000 lei.