ANAF Order No. 1022/2026 approves the new procedure for the ex officio assessment of VAT due by taxpayers who have failed to file their VAT return. Taxable persons who have not filed their VAT return will be notified twice by ANAF before the ex officio assessment of the amount due is carried out. The amount is determined based on the information included in the pre-filled VAT return (E-VAT), by taking the reported output VAT as such and reducing the input VAT by half. The pre-filled VAT return uses information from the E-Invoice system, E-Cash Registers, SAF-T, and other available reporting sources.
Tax Alert Tax amnesty Law no. 177/2026 – applying procedure ANAF Order No. 1512/2026 approved the procedure for applying the tax amnesty provided by the Law No. 177/2026. It applies to taxpayers… Read more
Tax Alert Suspension of QR Code Penalties on Fiscal Receipts and Abolition of the Fee on Non-EU Parcels The main amendments introduced by Government Emergency Ordinance No. 43/2026, published in the Romanian Official Gazette No. 915 on 30 October 2026,… Read more
Tax Alert Fiscal Alert – QR Code Requirement for Fiscal Receipts As of November 1, 2026, the issuance of fiscal receipts containing a QR code will become mandatory. At present, there is an… Read more