# Romania anti‑fraud enforcement and transparency reforms > Live situation record from CLSTR: https://clstr.news/situations/romania-anaf-tax-enforcement-rollout > Updated: 2026-07-29T17:38:00.000Z. Sources: 55. Developments: 19. Since mid‑June 2026 ANAF has broadened its anti‑fraud toolkit with videoconference inspections, debt‑alert templates, a monthly “white list” of compliant firms, tighter oversight of short‑term‑rental income and crypto‑service regulation. The agency also began automatically issuing 2021 tax‑assessment decisions for individuals who failed to file or filed erroneous returns. In late July, ANAF intensified checks on overseas earnings, notifying Romanian fiscal residents whose 2025 returns showed taxable income above 5 billion lei—77 % of it from investments. Taxpayers who cannot justify foreign income may face an automatic assessment and a 70 % penalty. On 29 July the Romanian Parliament approved a tax‑amnesty law for companies with cancelled or suspended VAT registrations, cancelling erroneous VAT liabilities and providing restitution for payments made since 1 January 2019; the measure awaits presidential promulgation. The same bill introduced a performance‑based reward scheme for ANAF and Customs staff, allowing bonuses up to 12 % of salary budgets, a provision criticised by business organisations. ANAF’s Antifrauda unit disclosed an organised tax‑evasion scheme in the security‑services sector, estimated to cost the state over 12.35 million lei and prompting criminal investigations. The agency also began targeted controls on authors whose royalty income exceeds 395 000 lei, requiring VAT registration, a step described by former finance minister Varujan Vosganian as an “offense rather than a threat.” ## Claims - The law requires presidential promulgation by Nicușor Dan to take effect. (corroborated by 3 sources) - Romanian Parliament passed a law establishing a performance‑based reward mechanism for ANAF and the Romanian Customs Authority. (corroborated by 2 sources) - Romanian Parliament approved a tax amnesty law for firms with cancelled or suspended VAT registration. (corroborated by 2 sources) - The performance‑reward law has been contested by business groups such as IMM România and the Confederation of SMEs. (corroborated by 2 sources) - ANAF will conduct controls on persons earning royalties above 395,000 lei per year, requiring VAT registration and filing. (single source) - Failure to comply with the VAT registration can result in penalties, interest and retroactive charges. (single source) - Former finance minister Varujan Vosganian said the measure is an offense rather than a threat. (single source) - Bonuses are awarded based on achievement of key performance indicators, including recovery of funds exceeding €1 million. (single source) - The amnesty law cancels tax obligations from erroneous VAT assessments and allows restitution of taxes paid for the period 1 January 2019 to the law’s entry into force. (single source) ## Timeline ### 2026-07-29: Romanian Parliament approves tax amnesty for firms with suspended VAT codes Romanian Parliament passed a tax‑amnesty law for firms with cancelled or suspended VAT codes and a performance‑reward law for ANAF staff; both await presidential promulgation. ANAF also uncovered a 12.35 M lei‑ 11 sources. https://clstr.news/cluster/romanian-tax-authority-anaf-introduces-vat-checks-on-authors-and-rewards-inspectors ### 2026-07-27: Romanian tax authority ANAF targets overseas earnings, warns of 70% penalty ANAF will audit Romanians with foreign earnings who remain tax residents in Romania; up to a 70% tax may be imposed on undeclared or unverified income, affecting over 58,000 taxpayers with €1 bn total reported. 5 sources. https://clstr.news/cluster/romanian-tax-authority-anaf-targets-overseas-earnings-warns-of-70-penalty ### 2026-07-25: Romania's ANAF to issue tax assessments for undeclared 2021 income starting July 27 Starting 27 July 2026, Romania’s ANAF will issue tax assessments for individuals who missed or misstated their 2021 income, covering various earnings types; taxpayers can cancel the decision by filing their tax 5 sources. https://clstr.news/cluster/romanias-anaf-to-issue-tax-assessments-for-undeclared-2021-income-starting-july-27 ### 2026-07-22: Romania's ANAF Publishes Survey Findings as AFIR Adjusts Solar Funding Rules ANAF shares taxpayer‑survey results and plans to issue assessments for missed 2021 filings, while AFIR allows solar‑project applications without cadastral extracts after a system outage. 9 sources. https://clstr.news/cluster/romanias-anaf-reports-taxpayer-feedback-and-expands-wealth-audits ### 2026-07-22: Romania's ANAF rolls out 2026 rental and e‑Factura filing rules ANAF released 2026 guidelines: rental income must be declared via Form C168 within 30 days, taxed at an effective 8 % after a 20 % deduction, and e‑Factura clarifications remove index and e‑TVA notices while up 2 sources. https://clstr.news/cluster/romanias-anaf-rolls-out-2026-rental-and-efactura-filing-rules ### 2026-07-14: Romania's ANAF crypto tax controls could trigger widespread litigation Romania's ANAF introduces new crypto reporting rules and a control division, but unclear accounting regulations could spark extensive litigation and may lead to a tax amnesty. 2 sources. https://clstr.news/cluster/romanias-anaf-crypto-tax-controls-could-trigger-widespread-litigation ### 2026-07-13: Romania advances transparency reforms for public officials and Ukraine military aid Romania’s Justice Ministry pushes new asset‑declaration laws tied to OECD and PNRR reforms, while a court orders the government to reveal details of military aid to Ukraine, boosting transparency. 2 sources. https://clstr.news/cluster/romania-advances-transparency-reforms-for-public-officials-and-ukraine-military-aid ### 2026-07-11: Romania's ANI detects over €25 million in public procurement conflicts with AI Romania's ANI used the Prevent 2.0 AI algorithm to flag over €25 million in procurement conflicts, prompting officials’ replacement and safeguarding public funds. 2 sources. https://clstr.news/cluster/romanias-ani-detects-over-25-million-in-public-procurement-conflicts-with-ai ### 2026-07-10: Romania reforms profit tax registry and anti‑fraud powers Romania updates its profit‑tax registry rules and gives anti‑fraud inspectors authority to directly tax undisclosed income at 70 %. 2 sources. https://clstr.news/cluster/romania-reforms-profit-tax-registry-and-antifraud-powers ### 2026-07-09: Romanian ANAF uncovers 26 million‑lei tax fraud tied to online MMA streaming ANAF says a Romanian firm streaming MMA events evaded taxes, causing a 26.36 million‑lei loss to the state; the company also earned undeclared income from betting affiliates and will face criminal prosecution. 4 sources. https://clstr.news/cluster/romanias-tax-authority-uncovers-26-millionlei-mma-streaming-fraud ### 2026-07-06: Romania's ANAF expands antifraud powers, imposes 70% tax on unjustified income ANAF’s new ordinance lets antifraud inspectors verify personal taxes and levy a 70% tax on income with no identifiable source, effective 6 July 2026. 7 sources. https://clstr.news/cluster/romanias-anaf-imposes-70-tax-on-unexplained-personal-wealth ### 2026-07-04: Romania's ANAF mandates new reporting for property sales and rental income From July 2026 Romanian notaries must file Form 208 on all property sales, while summer rental earnings from platforms like Airbnb must be declared, with ANAF able to impose penalties for non‑compliance. 3 sources. https://clstr.news/cluster/romanias-anaf-mandates-new-reporting-for-property-sales-and-rental-income ### 2026-07-01: Romania's Finance Ministry updates profit‑tax registry and publishes compliant taxpayer list Romania's finance ministry modernises the profit‑tax registry, allowing electronic filing, while ANAF will publish a quarterly list of compliant taxpayers by July. 5 sources. https://clstr.news/cluster/romanias-finance-ministry-updates-profittax-registry-and-publishes-compliant-taxpayer-list ### 2026-07-01: Romania updates transfer‑pricing rules and ANAF to treat intra‑group loans as equity Romania aligns transfer‑pricing rules with OECD standards, while ANAF starts treating excess intra‑group loans as equity, limiting interest deductions and prompting calls for legal clarification. 2 sources. https://clstr.news/cluster/romania-updates-transferpricing-rules-and-anaf-to-treat-intragroup-loans-as-equity ### 2026-06-25: Romanian tax authority ANAF introduces new compliance notifications and fiscal incentives ANAF launches overseas income checks, new tax‑debt alerts and a fiscal amnesty, while the finance ministry adds a 50 % deduction for stock‑listing costs and sets a deadline for CAEN code updates. 6 sources. https://clstr.news/cluster/romania-grants-tax-amnesty-for-firms-with-cancelled-vat-codes ### 2026-06-24: Romanian tax authority ANAF requires 2025 foreign income declarations ANAF has notified Romanians with 2025 foreign income to file Form 212 or amend their return by 25 May 2026, or risk tax assessments. 3 sources. https://clstr.news/cluster/romanian-tax-authority-anaf-requires-2025-foreign-income-declarations ### 2026-06-23: Romanian Tax Authority Urges Fiscal Declaration for Overseas Income in 2025 ANAF warns Romanians with 2025 foreign income to update tax declarations promptly, or face notifications and possible tax assessments. 2 sources. https://clstr.news/cluster/romanian-tax-authority-urges-fiscal-declaration-for-overseas-income-in-2025 ### 2026-06-23: ANAF warns inactive Romanian firms remain liable for tax debts ANAF says Romanian firms that cease activity but are not formally liquidated can still incur tax debts, leading to personal liability, account freezes and asset seizures for administrators and shareholders. 2 sources. https://clstr.news/cluster/anaf-warns-inactive-romanian-firms-remain-liable-for-tax-debts ### 2026-06-15: Romania's ANAF rolls out online tax meetings and uncovers multi‑million lei frauds ANAF will use videoconference for tax procedures from 17 June 2026 and has uncovered frauds totalling over 540 million lei in unjustified assets and a 15‑million‑lei loss at a security firm. 11 sources. https://clstr.news/cluster/romania-and-moldova-crackdown-on-tax-evasion-and-embezzlement --- Cite as: Romania anti‑fraud enforcement and transparency reforms. CLSTR, https://clstr.news/situations/romania-anaf-tax-enforcement-rollout