Starting 1 July 2024, art. 117 of the Fiscal Code provides that income from unidentified sources, identified within a Personal Tax Situation Verification (VSFP), is taxed at a rate of 70% applied to the adjusted taxable base. The previous rate was 16%.
In VSFP practice, ANAF separates income from identified sources (taxed under each category's own regime) from income whose source cannot be documented — the latter is taxed at the increased rate of 70%.
Practical consequences
- Documenting the source of every sum is essential — contracts, bank statements, donations/inheritances, loans, sales of assets.
- A timely response to the compliance notice (30 days) — filing or correcting the return before selection significantly reduces exposure.
- Early legal assistance — even before the audit begins, when the sums that may be reclassified are significant.
For details on the procedure, taxpayer rights and avenues of review, see Tax audit of individuals 2026.