Romania's ANAF to issue tax assessments for undeclared 2021 income starting July 27

From 27 July 2026, Romania’s National Agency for Fiscal Administration (ANAF) will automatically issue tax‑assessment decisions for individuals who did not file the 2021 single tax return (Declaraţia Unică) or whose filings contain errors or omitted income. The measure targets a range of income types, including rental income, self‑employment earnings, agricultural revenue, foreign earnings, investment returns, online activity earnings and cryptocurrency gains.

Taxpayers who receive a decision have 60 days to submit the appropriate return, which cancels the assessment. Notices are sent via the private virtual space or by mail, and the initiative is enabled by digital systems that compare declared amounts with data held by the tax authority. The 2021 tax obligations will not prescribe until 1 July 2027.