Romania’s tax audit program: intensified controls and digital enforcement

Romania is entering a new era of tax enforcement in 2025, as the National Agency for Fiscal Administration (ANAF) launches an ambitious tax audit program targeting compliance gaps and combating evasion. The initiative comes amid a widening fiscal deficit and a persistent tax collection gap, prompting authorities to adopt risk-based audits, digital tools, and stricter penalties.

Key features of the 2025 audit program:

• Focus on large taxpayers
ANAF announced audits for over 500 major taxpayers, from various fields of economic activity, representing more than one-third of Romania’s largest economic entities. These inspections will scrutinize complex transactions, including cross-border operations, transfer pricing, and intra-group financing, areas historically vulnerable to aggressive tax planning and evasion.

• Risk-based selection
Taxpayers will now be classified into risk categories based on compliance history, declaration accuracy, and payment behaviour. High-risk entities face more frequent and detailed audits, while compliant businesses benefit from reduced administrative burden.
Digitalisation and compliance tools
Romania has been leveraging for couple of years now its technology to strengthen its analytical capabilities and tax oversight

• Mandatory E-invoicing
Already in place since January 2025, electronic invoicing for B2C transactions has become compulsory under the RO e-Factura system, aiming to curb VAT fraud and improve transaction traceability.

• SAF-T reporting
Small taxpayers and non-resident businesses must submit for nearly a year now detailed accounting and VAT data via the SAF-T format, complementing earlier requirements for large and medium taxpayers.

• Prefilled e-VAT statement

In August 2024, Romania introduced pre-filled VAT statement. The Romanian e-TVA statement is populated with information gathered on transactions reported by taxpayers and transmitted to the Romanian tax authorities through other IT systems already implemented such as:
– E- Invoicing and e-reporting
– SAF-T declarations
– EC Sales and Purchase declaration
– Communication of Data / Informative Statement
– Romanian customs Authorities
– Romanian e-transport declarations

• RO e-transport system
The reporting of goods transport, especially high-risk categories like meat, dairy, and tobacco, has been expanded to cover all international road shipments, enhancing customs visibility and reducing smuggling risks.

• What businesses should do

We recommend business to:
– Ensure consistency between VAT returns, SAF-T files, and accounting records.
– Upgrade master data in your ERP systems for e-invoicing and SAF-T compliance.
– Identify high-risk areas such as cross-border transactions.
If your business needs support to remain compliant and avoid lengthy tax audits and potential penalties, please feel free to contact our consultancy and tax technology team to discuss your VAT automation and/or compliance needs.