{"id":15772,"date":"2026-09-03T17:07:03","date_gmt":"2026-09-03T14:07:03","guid":{"rendered":"https:\/\/kreston.ro\/?p=15772"},"modified":"2026-09-03T17:07:03","modified_gmt":"2026-09-03T14:07:03","slug":"2026-09-03-tax-updates-ex-oficio-etermination-of-vat-payable","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/2026-09-03-tax-updates-ex-oficio-etermination-of-vat-payable\/","title":{"rendered":"Tax updates Ex officio determination of VAT payable"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221; css_params=&#8221;&#8221;]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.<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>The pre-filled VAT return uses information from the E-Invoice system, E-Cash Registers, SAF-T, and other available reporting sources.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221; css_params=&#8221;&#8221;]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. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-15772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=15772"}],"version-history":[{"count":1,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15772\/revisions"}],"predecessor-version":[{"id":15773,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15772\/revisions\/15773"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=15772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=15772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=15772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}