ANAF Order No. 1512/2026 approved the procedure for applying the tax amnesty provided by the Law No. 177/2026. It applies to taxpayers whose VAT registration number was cancelled. The main provisions are: • ANAF must identify the taxpayers and prepare a list of the tax liabilities eligible for cancellation within a maximum of 45 days from the date the Order enters into force. • Based on the list prepared, decisions cancelling the relevant tax liabilities will be issued. • Taxpayers who have paid amounts eligible for cancellation are entitled to a refund of the amounts paid, but only by submitting a refund request. Refund requests must be submitted no later than 5 years from the date Law No. 177/2026 entered into force, 27th August 2026. • The tax amnesty does not apply to tax liabilities relating to transactions for which the taxpayer separately indicated VAT on the invoices or collected VAT from the beneficiary -if the fact has been established by ANAF.
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
Tax Alert Tax updates Ex officio determination of VAT payable ANAF Order No. 1022/2026 approves the new procedure for the ex officio assessment of VAT due by taxpayers who have failed to… Read more