Romanian tax authority ANAF introduces new compliance notifications and fiscal incentives

The National Agency for Fiscal Administration (ANAF) announced the start of checks on Romanian taxpayers who earned income abroad, planning to issue urgent notifications to those with discrepancies between foreign tax data and Romanian declarations. Affected individuals can correct their filings before the tax authority imposes liabilities.

ANAF also formalised the template for alert notices sent to firms, self‑employed professionals and other taxpayers with overdue fiscal obligations of 40,000 lei or more. The alerts are issued once at the threshold and subsequently every six months until the debt is settled or falls below the limit.

The finance ministry, led by Minister Alexandru Nazare, introduced a supplementary 50 % tax deduction for costs incurred by companies when listing on the stock exchange, as part of a broader economic relaunch package.

A separate fiscal amnesty scheme was unveiled for companies whose VAT registration has been cancelled, offering the possibility of wiping certain debts. Additionally, businesses must update their CAEN activity codes from version Rev 2 to Rev 3 by 25 September 2026, affecting roughly 1.7 million entities.