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Romania ANAF anti-fraud enforcement and transparency reforms

Updated 11 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-23 16:37 UTC → 2026-09-27 09:14 UTC · added removed

Since mid-2026, Romania’s National Agency for Fiscal Administration (ANAF) has aggressively expanded its enforcement and digital capabilities. Key reforms include the introduction of videoconference inspections, a quarterly “white list” of compliant firms, and modernized profit-tax registries. To combat evasion, ANAF’s Antifrauda unit has targeted sectors such as security services and online MMA streaming, uncovering multi-million lei frauds. Recent wealth audits conducted between July 2025 and May 2026, involving 1,102 inspections, identified over 540 million lei in undeclared tax claims. This has led In response to approximately 124 million lei in precautionary measures, including asset seizures and garnishments. Common irregularities include cash purchases of real estate and vehicles, loans ongoing evasion challenges, the Mureșan government has proposed a strategic reform to personal companies, and undeclared income from cryptocurrency or rental platforms like Airbnb and Booking. reunify ANAF is increasingly monitoring high-net-worth individuals with assets exceeding 25 million euros through international data exchanges. Additionally, the anti-fraud division (DGAF) dismantled Romanian Customs Authority, creating a cross-border VAT scheme in the second-hand car trade involving Hungary and Slovakia, which resulted in an estimated loss of over 26 million lei. ANAF is also intensifying oversight of social contributions (CAS single fiscal and CASS). Starting in 2025, the agency will implement procedures control body. This restructuring aims to automatically calculate combat large-scale tax evasion through risk-based controls and impose these contributions on undeclared income from rentals, dividends, independent activities, intellectual property, agriculture, specialized teams targeting complex areas like transfer pricing, intra-group transactions, and foreign pensions. digital business models. To identify non-compliant taxpayers, enhance operational efficiency, the government intends to implement a performance-based bonus-malus remuneration system for ANAF will utilize company declarations, investment data, leadership and international information exchanges. staff by December 31, 2026. This mechanism, aligned with PNRR commitments, will link bonuses to exceeding collection targets while applying penalties for underperformance. Furthermore, the DGAF has significantly increased monitoring of e-commerce activities on platforms such as OLX and Lajumate. In 2025, the agency issued 7,050 notifications following starting January 1, 2026, major taxpayers must submit annual transfer pricing files via the analysis Virtual Private Space (SPV) within 30 working days of online sales totaling approximately 158 million lei. Over a three-year period from 2023 to 2025, more than 18,500 notifications were sent. To detect evasion, authorities leverage courier company declarations (D395) their profit tax return deadline, with expanded requirements for cash-on-delivery shipments functional analysis and the European DAC7 system, which requires digital platforms to transmit seller information. comparability studies regarding foreign entities.

Versions

  1. 2026-09-27 09:14 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  2. 2026-09-23 16:37 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  3. 2026-09-04 09:33 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  4. 2026-08-28 22:57 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  5. 2026-08-26 13:12 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  6. 2026-08-25 04:17 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  7. 2026-08-18 20:15 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  8. 2026-08-18 14:31 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  9. 2026-08-17 14:00 UTC Romania ANAF anti-fraud enforcement and transparency reforms
  10. 2026-07-31 15:49 UTC Romania anti‑fraud enforcement and transparency reforms
  11. 2026-07-27 20:59 UTC Romania anti‑fraud enforcement and transparency reforms
  12. 2026-07-26 07:57 UTC Romania anti‑fraud enforcement and transparency reforms

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