Romania's ANAF expands antifraud powers, imposes 70% tax on unjustified income

An ordinance published in the Official Gazette and effective from 6 July 2026 expands the competencies of the National Agency for Fiscal Administration's (ANAF) Directorate General for Antifraud. Inspectors can now directly verify the personal fiscal situation of individual taxpayers and impose a 70 % tax on income whose source cannot be identified, without forwarding the case to other ANAF structures.

The new rules require a risk analysis before a control is launched: the difference between the estimated and declared income must exceed 10 % and be at least 50 000 lei. Taxpayers will first receive a conformity notice and have 30 days to clarify their situation by filing correct declarations or providing supporting documents. If the risk persists, the antifraud unit can issue a tax assessment, including penalties and interest.

The measure aims to reduce bureaucracy, speed up the collection of taxes on undeclared or unexplained earnings, and increase state revenue.