Romanian Parliament approves tax amnesty for firms with suspended VAT codes

tax amnesty VAT suspension ANAF performance rewards tax evasion scheme

Romanian Parliament passed a law granting tax amnesty to thousands of companies whose VAT registration was cancelled or suspended. The legislation cancels tax obligations arising from erroneous or unjustified VAT assessments and provides for restitution of amounts already paid for the period from 1 January 2019 to the law’s entry into force. The bill, initiated by the USR party and amended to include agricultural cooperatives, awaits presidential promulgation by Nicușor Dan before it can take effect.

In a separate measure, Parliament also approved a performance‑based reward mechanism for staff of the National Agency for Fiscal Administration (ANAF) and the Romanian Customs Authority. The law allows financial incentives up to 12 % of the agencies’ salary budgets for employees who meet key performance indicators, but it has been contested by business organisations such as IMM România and the Confederation of SMEs.

ANAF’s antifraud unit disclosed an organized tax‑evasion scheme in the security‑services sector that has caused an estimated loss of more than 12.35 million lei to the state budget, prompting criminal investigations. Additionally, ANAF began targeted controls on authors whose royalty income exceeds 395 000 lei annually, requiring them to register for VAT; former finance minister Varujan Vosganian described the move as an “offense rather than a threat.”

Entities: ANAF (National Agency for Fiscal Administration) · National Agency for Fiscal Administration (ANAF) · Nicușor Dan · Romanian Customs Authority · Romanian Parliament · USR (Save Romania Union) party · Varujan Vosganian

Claims

What the coverage asserts, and how well corroborated each claim is across sources.

[○ 1 SOURCE] Bonuses are awarded based on achievement of key performance indicators, including recovery of funds exceeding €1 million. (Legislative text)
[○ 1 SOURCE] Failure to comply with the VAT registration can result in penalties, interest and retroactive charges. (ANAF policy)
[○ 1 SOURCE] ANAF will conduct controls on persons earning royalties above 395,000 lei per year, requiring VAT registration and filing. (ANAF policy announcement)
[○ 1 SOURCE] Presidential promulgation by Nicușor Dan is required for the law to take effect. (Legislative process)
[○ 1 SOURCE] The law has been contested by SME owners and referred to the Constitutional Court. (SME reaction)
[○ 1 SOURCE] The law limits total annual bonuses to 12% of the base‑salary budgets for ANAF and the Customs Authority. (Legislative text)
[○ 1 SOURCE] Former finance minister Varujan Vosganian said the measure is an offense rather than a threat. (Varujan Vosganian comment)
[● 2 SOURCES] Romanian Parliament passed a law establishing a performance‑based reward mechanism for ANAF and the Romanian Customs Authority. (Parliamentary legislation)
[● 2 SOURCES] The performance‑reward law has been contested by business groups such as IMM România and the Confederation of SMEs. (374f1f10, 966232f4)
[○ 1 SOURCE] The amnesty law was initiated by the USR party and includes amendments for agricultural cooperatives. (c059d4b3)
[● 3 SOURCES] The law requires presidential promulgation by Nicușor Dan to take effect. (b7ed2978, 374f1f10, 966232f4)
[● 2 SOURCES] Romanian Parliament approved a tax amnesty law for firms with cancelled or suspended VAT registration. (b7ed2978, c059d4b3)