Tax audit of companies 2026

Chapter 1

General framework of tax audits

Fiscal Procedure Code (Law 207/2015), Title VI · forms of audit · who carries them out

A tax audit is the set of activities through which the tax authority verifies the legality and the compliance of the taxpayer's affairs with the tax law. For legal entities, the central instrument is the tax inspection — the procedure through which ANAF verifies how tax and accounting obligations are met and establishes, where applicable, differences in taxes, duties and contributions. Around it gravitate the other forms of control (unannounced, anti-fraud, documentary verification), as well as the digital reporting mechanisms that today feed risk analysis.

Forms of audit under the Fiscal Procedure Code

Form of audit	Legal basis (FPC)	Specifics for legal entities
Tax inspection	art. 113–133	The central procedure: verifies all or part of the tax obligations, with prior notice
Unannounced control	art. 134–135	Without prior notice; factual / documentary verification or cross-check
Anti-fraud control	art. 136–137¹	Operational control by the General Directorate for Tax Anti-Fraud, without prior notice
Documentary verification	art. 148–149	"Desk-based" coherence analysis, on the basis of the tax file and third-party information

Who is subject to tax inspection (art. 114)

The tax inspection is exercised over any persons and entities, irrespective of their form of organisation, that have obligations to establish, withhold or pay tax obligations. Competence belongs to the central tax authority (ANAF) or, as applicable, to the local tax authority; for claims administered centrally, the inspection bodies have competence over the entire territory of the country (art. 119).

The principles that protect you

Whatever the form of audit, the tax authority is bound by the general principles of the Fiscal Procedure Code: good faith (art. 12), the right to be heard before any decision is taken (art. 9), the active role of the authority and the establishment of the truth (art. 7), the exercise of discretion within the limits of reasonableness and fairness (art. 6), and the mutual duty of cooperation. These principles are concrete arguments in any subsequent appeal, especially when the reclassification of operations is not supported by sufficient factual reasoning.

Separate guide

Foreign legal entities with local presence in Romania — subsidiaries, branches, fixed VAT establishments and permanent establishments — are the subject of a dedicated material, as the rules on registration, profit attribution and audit show important specifics. See the resource "Tax audit of foreign companies with local presence in Romania".

Chapter 2

The tax inspection: scope, forms and methods

Art. 113–118 FPC · scope · forms · methods of control · audited period

The tax inspection has as its scope the verification of the legality and conformity of tax returns, the correctness and accuracy of the taxpayer's fulfilment of obligations, compliance with tax and accounting legislation, and the verification or establishment of taxable bases and of differences in principal tax obligations (art. 113 para. (1)).

What the inspection body may do (art. 113 para. (2))

For inspection purposes, the tax authority may, among other things: examine the documents in the tax file; verify the concordance between returns, the accounting records and the standard tax control file (SAF-T); analyse its own information or information from other sources; request information from third parties; verify the places where revenue-generating activities are carried out; request written explanations from the legal representative; establish the taxable base and the differences; order precautionary measures and apply seals.

Forms of tax inspection (art. 115)

Form	Content
General	Verification of the manner of fulfilment of all tax obligations and other obligations under tax and accounting legislation, for a determined period.
Partial	Verification of one or more tax obligations (e.g., only VAT or only corporate income tax), for a determined period.

The decision on the form (general or partial) is taken on the basis of risk analysis. The inspection may extend to all relations relevant to taxation (art. 115 para. (3)).

Methods of control (art. 116)

Sampling inspection — selective verification of significant periods, documents and operations.
Exhaustive inspection — verification of all significant periods, documents and operations.
Electronic inspection — verification of accounting records processed electronically, with specialised IT tools (relevant in the SAF-T context).

Period subject to inspection (art. 117 & limitation)

The inspection is carried out within the limitation period applicable to the right to establish tax claims and only once for each type of claim and each period (art. 118 para. (3)).

Situation	Limitation period	Date from which it runs
General rule	5 years	1 July of the year following the one for which the obligation is owed (art. 110)
Claims arising from a criminal offence	10 years	The date the offence was committed (art. 110 para. (3)–(4))

By way of exception, the re-audit of a period is possible if additional information unknown at the date of the initial inspection comes to light (art. 128).

Chapter 3

Conduct of the tax inspection

Art. 122–127, 133 FPC · the notice · commencement · place & duration · suspension · provisional decision

Procedural steps

Tax inspection notice. Before the inspection, ANAF informs you in writing through the inspection notice (art. 122). The notice is communicated 30 days in advance for large taxpayers and 15 days for the others, and contains the legal basis, the start date, the obligations and periods covered, the option to request a postponement and the option to file/correct returns until the start date.You may waive the benefit of the notice period.
Postponement, once. After receipt of the notice, you may request once, on justified grounds, the postponement of the start date (art. 122 para. (5)). The request is granted or denied by decision of the head of the inspection activity.The granting decision states the new rescheduled date.
Commencement of the inspection. The start date is the one stated in the unique control register (where applicable) or in a finding minutes (art. 123). At commencement, inspectors present their badge and order of service (art. 118 para. (4)).If the inspection takes place at the company's premises and cannot begin within 5 working days from the date in the notice, you are informed in writing of the new date.
Cooperation and submission of documents. You are obliged to cooperate in establishing the facts, to submit the documents and to provide the information requested (art. 124). You have the right, throughout the inspection, to professional or legal assistance.Cooperation may also take place through electronic means of remote communication.
Provisional tax assessment decision (optional). Along the way, for obligations already verified, the tax authority may issue provisional tax assessment decisions (art. 133). At the taxpayer's request, the decision is issued within 10 working days (large taxpayers) or 5 working days (the others), to extinguish obligations early and stop the running of certain ancillary charges.Amounts are reconciled in the final decision issued under art. 131.
Final discussion and standpoint. The tax authority communicates the draft inspection report and grants you the opportunity to express your standpoint; the final discussion may not take place earlier than 3 working days (5 days for large taxpayers) from communication of the draft. After conclusion, you have 5 working days (7 for large taxpayers) to submit a written standpoint (art. 130).You may waive the final discussion, by written notification.

Place and duration

Place (art. 125)

As a rule, the inspection takes place at the tax authority's premises. At the authority's initiative or upon reasoned request by the company, it may take place at the taxpayer's working premises; the request is decided within 3 days, with non-decision in time amounting to tacit acceptance. The company provides suitable space and the necessary logistics.

Duration (art. 126)

Duration may not exceed: 180 days — large taxpayers, taxpayers with secondary establishments (regardless of size) and non-residents; 90 days — medium taxpayers; 45 days — others. If the inspection is not completed within twice these deadlines (excluding lawful suspension periods), it ceases without a report and without a decision.

Suspension of the inspection (art. 127)

The head of the inspection may decide suspension, in particular for: an expert report; the issuance of a decision by the Central Fiscal Commission; obtaining information from third parties or from the tax authorities of other states; or upon written request of the taxpayer, on the basis of an objective situation. Suspension and resumption are communicated in writing, and lawful suspension periods do not count towards the duration.

Chapter 4

Outcome of the tax inspection

Art. 130–132 FPC · the inspection report · decisions · ancillary charges · criminal referral

Tax inspection report (art. 131)

The outcome is recorded in a tax inspection report (RIF), which presents the findings from a factual and a legal perspective and their tax consequences. If you submitted a standpoint, the RIF also includes the reasoned opinion of the tax authority on that standpoint. Annexed to the report, as applicable, are minutes of unannounced controls or on-site findings.

Decisions issued (art. 131 para. (4)–(5))

For each verified period and obligation, the RIF underpins the issuance of one of the following:

tax assessment decision — for plus or minus differences in principal tax obligations;
decision of non-modification of the taxable bases — if no differences are found;
decision of modification of the taxable bases — if differences in the bases are found, but without differences in the principal obligations (e.g., adjustment of the tax loss).

Key deadline: 25 working days

Decisions are issued within at most 25 working days of the date the tax inspection ended and are communicated to the taxpayer (art. 131 para. (5)–(6)). The end date of the inspection is the date scheduled for the final discussion or the date on which you notify your waiver of this right.

Ancillary charges

Late-payment interest and penalties (general rule, FPC)

For claims administered by the central tax authority, late-payment interest of 0.02% / day and a late-payment penalty of 0.01% / day apply. For principal obligations resulting from incorrect declaration / non-declaration, a non-declaration penalty of 0.08% / day may also apply (art. 181). Values to be verified at the date the decision is issued.

Referral to the criminal prosecution bodies (art. 132)

If, during the inspection, facts are found that may constitute the elements of an offence, the tax authority issues minutes that underpin the referral to the criminal prosecution bodies. For the obligations and periods covered by the referral, the tax inspection ceases; it may be resumed if the prosecutor orders dismissal or waiver of prosecution (art. 132 para. (4)–(5)). These minutes are not a fiscal-administrative act and cannot be challenged through the fiscal appeal (art. 150).

Chapter 5

The company's rights and obligations

Art. 118, 122, 124, 130 FPC · what you may request · what you must do

Rights of the corporate taxpayer

The right to be informed through the inspection notice, 15 or 30 days in advance (art. 122).
The right to professional or legal assistance, throughout the inspection (art. 124 para. (3)).
The right to request the postponement of the start date, once, on justified grounds (art. 122 para. (5)).
The right to request that the inspection take place at the company's working premises (art. 125 para. (2)).
The right to be informed throughout on the findings (art. 130 para. (1)).
The right to be heard and to submit a written standpoint within 5 (7) working days (art. 9 and art. 130 para. (5)).
The right to request the provisional tax assessment decision to extinguish obligations early (art. 133).
The right to challenge the tax assessment decision (art. 268 et seq.).

Obligations of the taxpayer

The duty to cooperate in establishing the facts and to provide the documents and information requested (art. 124 para. (2)).
The own-liability statement, at the end of the inspection, that all requested documents have been made available (art. 118 para. (7)).
Implementation of the measures ordered through the inspection act, within the established deadlines (art. 118 para. (8)).
Keeping the unique control register, in which the commencement of controls is recorded.

Estimation of the base when documents are missing

If the accounting / tax records are missing, incorrect, incomplete, or the documents necessary to establish the facts are not produced, the tax authority may establish the taxable base by estimation, using any pertinent evidence and means (art. 106 FPC). Failure to engage does not stop the inspection — it merely deprives you of your means of defence.

Chapter 6

Other forms of control

In brief: unannounced control, anti-fraud control, documentary verification

In addition to the tax inspection, a company may also be subject to the other forms of control, often as a preliminary or pinpoint stage. Here are the essential reference points.

Art. 134–135 FPC

Unannounced control

Without prior notice. Factual and documentary verification, cross-check or assessment of a specific tax risk. Maximum duration 30 days. Concluded by minutes (evidentiary means); you have 5 working days for the standpoint. Cannot run in parallel with an inspection on the same operations.

Art. 136–137¹ FPC

Anti-fraud control

Operational control by the General Directorate for Tax Anti-Fraud, over the entire territory of the country, without prior notice to the taxpayer, based on risk analysis (exceptions exist, without risk analysis, where immediate action is required). Right to identification of inspectors, assistance and information. Standpoint within 5 working days.

Art. 148–149 FPC

Documentary verification

"Desk-based" coherence analysis, on the basis of the tax file and third-party information. Where differences are found, you have 30 days to submit documents. The tax assessment decision is issued subject to subsequent verification and is null without a hearing; issued within 25 working days from the hearing.

Art. 133 FPC

Provisional tax assessment decision

Issued during the inspection, for obligations already verified. Becomes a title of claim and then an enforcement title. Allows early settlement of obligations and stops the running of interest / non-declaration penalties. Reconciled in the final decision.

To remember

An unannounced or anti-fraud control concludes with minutes, which do not themselves establish payment obligations but constitute an evidentiary means and may trigger a tax inspection. That is why how you respond in this stage directly influences the subsequent findings.

Chapter 7

Digital obligations and tax audits

SAF-T (D406) · RO e-Invoice · RO e-Transport · RO e-VAT · the modern source of risk analysis

The tax audit of companies has moved, in large part, upstream of the inspection proper: ANAF now has real-time data flows that feed risk analysis and enable automatic cross-checks. Compliance with these obligations is not just an issue of fines — it directly determines the probability of being selected for audit.

SAF-T — Information return D406

The standard tax control file (SAF-T) electronically transmits, in a structured format, the accounting data. Starting 1 January 2025, the obligation extended to small taxpayers and to non-residents registered for VAT purposes in Romania (large and medium taxpayers had already been reporting since 2022–2023).

Element	Rule
Frequency	Monthly (VAT payers with monthly period) or quarterly (quarterly period / non-VAT payers)
Deadline	By the deadline for filing the return / declarations for the reporting period
Grace period	Granted on first reporting for each newly added category
Sanctions	Fine between RON 1,000 and 5,000 for non-filing / late filing

The concordance between the data in the return, the accounting records and SAF-T is expressly verified within the inspection (art. 113 para. (2) lit. b) FPC) and through electronic inspection (art. 116).

RO e-Invoice

From 2026, use of the national RO e-Invoice system is mandatory for B2B, B2C and B2G relations. Invoices must be transmitted in the system within 5 working days of issuance.

The 15% sanction in B2B

In addition to administrative fines for failure to transmit on time, in B2B relations a sanction of 15% of the invoice value applies — both to the issuer who fails to transmit the invoice through RO e-Invoice, and to the recipient who receives and records a B2B invoice through other means. The system effectively couples issuer and recipient in a permanent cross-check.

RO e-Transport

Starting 2026, the RO e-Transport system is fully operational and the grace period has ended. Transports of goods with high fiscal risk on national territory and all international road transports of goods are declared in advance, with the generation of a unique UIT code; for certain categories, real-time GPS monitoring is mandatory.

RO e-Transport sanctions

Fines can reach RON 50,000 for individuals and RON 100,000 for companies, accompanied, in certain cases, by confiscation of the equivalent value of the undeclared goods or those whose GPS monitoring was interrupted.

RO e-VAT — pre-filled return

ANAF sends a pre-filled VAT return based on data from e-Invoice, e-Transport, SAF-T and electronic cash registers. Significant differences from the return filed by the taxpayer generate compliance notices (the "RO e-VAT" notice) and constitute a risk indicator that may trigger a verification. A correct and timely reply to these notices is a key preventive step.

Chapter 8

Transfer pricing and transactions with affiliates

Art. 11 Fiscal Code · OPANAF 442/2016 · arm's length principle · the transfer pricing file

For companies that are part of groups, transfer pricing is one of the most frequent and most significant areas of adjustment in the tax inspection. Transactions between related parties must observe the arm's length principle (art. 11 para. (4) Fiscal Code); otherwise the tax authority may adjust the revenue / expenses or estimate them on the basis of the central tendency of the market (the median).

Reclassification of transactions (art. 11 para. (1))

Beyond transfer pricing, the tax authority may disregard a transaction lacking economic purpose or may reclassify the form of a transaction to reflect its real economic substance. The decision must, however, be reasoned in fact, indicating the relevant elements regarding the purpose and content of the transaction and all evidentiary means — a standard of reasoning that you can invoke in an appeal.

Methods for establishing the market value (art. 11 para. (4))

The most appropriate method is used: comparable uncontrolled price; cost plus; resale price; transactional net margin; profit split; or any other method recognised by the OECD Transfer Pricing Guidelines.

Transfer pricing file (OPANAF 442/2016)

Taxpayers carrying out transactions with affiliates above certain thresholds have the obligation to prepare a transfer pricing file. For large taxpayers, the annual thresholds that trigger the obligation to prepare are:

Category of transactions	Annual threshold (excl. VAT)
Interest for financial services	EUR 200,000
Services rendered / acquired	EUR 250,000
Acquisitions / deliveries of tangible or intangible assets	EUR 350,000

Preparation and presentation deadlines

Large taxpayers prepare the file annually by the deadline for filing the annual corporate income tax return (in practice, 25 June). At the tax authority's request during an inspection, the file is presented within at most 10 days. Requested outside an inspection, the deadline is between 30 and 60 days, with one extension of up to 30 days. Other taxpayers prepare the file only at the express request of the authority, at lower thresholds.

Non-presentation or incomplete presentation of the file allows the tax authority to estimate transfer prices by comparison with similar transactions, adjusting the tax result to the median of the market range.

Chapter 9

VAT verifications

Deductions · refunds with control · "carousel" fraud · refusal of the right to deduct

VAT is, by far, the tax with the highest frequency of verification for legal entities, both through partial inspections and through documentary verification and anti-fraud control. The main stakes are the right to deduct and refunds.

Right to deduct and the "reality" of the operation

The tax authority verifies not only the fulfilment of formal conditions (compliant invoice, registration), but also the economic reality of the operation and the taxpayer's good faith. Refusal of the right to deduct typically arises for transactions deemed fictitious, for "phantom"-type suppliers, or when the taxpayer "knew or ought to have known" that they were participating in an operation involved in fraud.

VAT refund

Procedure	How it works
Refund with subsequent control	The sum is refunded on the basis of risk analysis, with substantive verification to take place later, through inspection.
Refund with prior control	For applicants of high fiscal risk or above certain thresholds, the tax inspection precedes the actual refund.

"Carousel" fraud and cross-checking

Intra-Community "carousel" fraud (chains of companies exploiting the intra-Community exemption regime) is one of the major targets of anti-fraud control. The RO e-Invoice, SAF-T and VIES systems enable cross-checking of flows between operators, and involvement — even unintentional — in such a chain may lead to refusal of the deduction and liability for the missing VAT.

To remember

"Due diligence" documentation of partners (verification of the VAT code in VIES, of fiscal inactivity status, of the real capacity to deliver) is the main means of defence against the refusal of the right to deduct. Evidence of good faith is built before the transaction, not during the inspection.

Chapter 10

Director and shareholder liability

Art. 25–26 FPC · joint and several liability · insolvency · decision to extend liability

A key specific of audits of legal entities is that the tax obligations of the company may, under certain conditions, be extended to directors, shareholders and other persons, through the mechanism of joint and several liability (art. 25 FPC). This risk becomes acute especially when the company is declared insolvent and cannot pay its obligations.

Who may be jointly and severally liable (art. 25 para. (2))

For the outstanding payment obligations of the debtor declared insolvent, the following are jointly and severally liable, among others:

persons who, in bad faith, have acquired assets from the debtor who thereby caused its insolvency;
directors, partners, shareholders and other persons who caused the insolvency by the disposal or concealment, in bad faith, of assets;
directors who, in bad faith, did not file for insolvency on time;
directors or other persons who, in bad faith, caused the non-declaration and / or non-payment at maturity of tax obligations;
those who, in bad faith, caused the restitution / refund of undue amounts.

Constitutional Court Decision No. 49/2025

By Decision No. 49/2025, the Constitutional Court found that the legislative solution in art. 25 para. (3) lit. b) and c) FPC — concerning the joint and several liability of a legal entity under common control with the debtor, on the criterion of relations with the same clients/suppliers or employees — is unconstitutional, as it does not specify the criteria necessary to find that the conditions are met. This is a useful argument in defence against the extension of liability on these grounds.

Procedure (art. 26)

Liability is established by decision issued for each person individually, which is a fiscal-administrative act and can be challenged. Before issuance, the tax authority has the duty to hear the person; a decision issued without a hearing is null (art. 26 para. (3)). The person has 5 working days from the hearing to submit a written standpoint. Liability covers both the principal obligation and the ancillary charges related to the period for which the person had the capacity that underpinned the extension of liability.

Chapter 11

Criminal side: tax evasion

Law 241/2005 · art. 132 & 150 FPC · when the audit turns into a criminal file

If, during the audit, the tax authority finds facts that may constitute the elements of an offence, it issues minutes of referral to the criminal prosecution bodies. These minutes are not a fiscal-administrative act and cannot be challenged through the fiscal appeal (art. 150 FPC); findings on the taxable base are severed under art. 132 FPC, and the inspection ceases for the obligations and periods referred.

Reference points from Law 241/2005

Tax evasion (art. 9): concealment of the taxable asset/source, omission to record commercial operations, recording of fictitious operations, parallel records, obstruction of verifications, etc.; imprisonment is aggravated by reference to the prejudice.
Withholding and non-payment (art. 6) and operations with "phantom"-type companies may also attract criminal liability.
Grounds for reducing or waiving the penalty: full reparation of the prejudice, increased according to the law, during the proceedings may lead, under the conditions of the law, to a reduction of the statutory sentence or to non-custodial sanctions.

To remember

The fiscal side (establishment and challenge of the claim) and the criminal side (liability for the offence) are distinct proceedings, with their own rules. For legal entities, they may overlap with the criminal liability of the legal entity and of the directors. A coherent strategy treats them in a coordinated way; early legal assistance is decisive when amounts are significant.

This chapter presents general information, not an individualised criminal analysis. A specific situation requires dedicated legal advice.

Chapter 12

Avenues of review

Art. 268–281 FPC · administrative appeal · administrative-fiscal court litigation · suspension of enforcement

The tax assessment decision is a fiscal-administrative act that may be challenged. The administrative appeal is a mandatory prior administrative remedy (without it you cannot reach the court), but it does not remove your right to bring proceedings in court (art. 268 para. (1)).

Administrative appeal (45 days). Lodged within 45 days of communication of the decision, subject to forfeiture, with the issuing tax authority (art. 270 para. (1) and art. 269). Exempt from court stamp duty.If the act does not state the available remedy, the deadline is 3 months.
Content of the appeal. In writing, with: identification data, subject matter, factual and legal grounds, evidence, signature of the legal representative. The taxable base and the tax claim must be challenged only jointly (art. 268 para. (3)).State the contested amount, by category of obligations.
Resolution. Appeals against acts of the central tax authority are resolved by the specialised structure within the Ministry of Finance / ANAF (art. 272), depending on amount. The resolution decision is binding on the issuing body.It is rendered by reasoned decision (art. 273–274).
Administrative-fiscal court litigation. Against the resolution decision (or in the absence of a timely reply) you may apply to the competent administrative court (tribunal or court of appeal, depending on the amount), under Law 554/2004.The deadline and competent court are stated in the resolution decision.

The appeal does NOT suspend enforcement

Lodging the appeal does not, by operation of law, suspend enforcement of the tax assessment decision. To avoid enforced collection during resolution, a separate application to suspend enforcement must be filed under Law 554/2004 (usually with the payment of a surety calibrated to the contested amount), addressed to the administrative court.

Chapter 13

What to do if you receive a notice

A practical checklist for companies

Read the notice in full: legal basis, obligations and periods covered, start date, form (general / partial) and requested documents.
Note the deadlines: 15 / 30 days until the start, the option to postpone (once), and the deadline to file / correct returns.
Contact a lawyer / tax consultant early: you have an express right to professional assistance throughout the inspection.
Prepare and verify the accounting records and their concordance with SAF-T, VAT returns and RO e-Invoice — mismatches are the first items examined.
If you are part of a group, verify that the transfer pricing file is ready and can be presented within 10 days.
Ensure that the unique control register is up to date and available at the registered office.
Designate a contact person and set the rule that all communications are in writing; keep copies of all documents handed over.
Throughout the procedure, use your right to be informed of the findings and prepare arguments for the final discussion.
At the end of the inspection, use the 5 (7) working days for a reasoned written standpoint on the draft RIF.
If you receive the tax assessment decision, compute the 45-day deadline for the appeal and consider an application to suspend enforcement.

How we can help

The Petcu Partners team assists companies throughout the tax audit — from the response to compliance notices (including RO e-VAT), to representation in the inspection, the administrative appeal and administrative-fiscal court litigation, as well as in proceedings on the extension of joint and several liability. For an evaluation of your situation, you can contact us using the details in the contact section of the website.