Summary
Summary
The National Agency for Fiscal Administration in Romania announced specialized tax audits focused on large taxpayers to ensure compliance with tax and accounting regulations.
The National Agency for Fiscal Administration (ANAF), the Romanian Tax Agency, announced that it will initiate in-depth tax audits focused exclusively on large taxpayers. The focus will be on large taxpayers belonging to different business sectors.
The audits will be orchestrated by territorial tax inspection units, specifically by officers who have been delegated to exercise specialized skills from the General Directorate for the Administration of Large taxpayers.
The purpose of this particular series of tax audits is to verify compliance with the following:
- Compliance with tax(e.g,CIT, VAT) framework
- Compliance with Accounting rules and regulations(e.g, submission of returns, reports, reconciliations, payment of tax due)
- Identification of tax risks and implementation of additional monitoring services
Timeline
The National Agency for Fiscal Administration (ANAF) issued this notice on November 13, 2025, stating that in the coming months, it will implement a new “specialized” approach to tax audits, specifically targeting tax non-compliance among large taxpayers.
Importance – IT Tax Audits
Why does this type of tax audit deserve more attention than others in Romania, or in some other neighboring countries? The answer is straightforward. The primary sources for our answer are that Romania is a country that has invested and continues to invest significantly in the digitalization and modernization of its IT infrastructure, which monitors the tax compliance of its taxpayers.
Romania introduced online fiscalization for B2C retail, e-invoicing, e-transport documents, digital tax reporting procedures, and is working on the development of automatic pre-filing of tax returns, among other initiatives. The second reason this series of tax audits is fundamental is the use of sophisticated IT tools that evaluate tax/sales data aggregated across different databases and cross-compare the inputs stored in them.
These tax audits, focused on large taxpayers, are a new type of audit because they will be closely linked to modern tax tools supported by advanced technology. The tax auditors who will lead the auditing procedures have specialized tax and technology knowledge, which is a novelty.
This type of audit will pique the curiosity of various stakeholders, both domestic and foreign, from the public and private sectors.
Takeaway
The Romanian Fiscal Tax Agency will conduct a series of sophisticated tax audits using various tax tools supported by technology. Romania has been continuously expanding the scope of electronic tax requirements for domestic and foreign taxable persons. The introduction of online B2C fiscalization, e-invoicing, digital tax reporting, e-transport documentation, and other digital requirements enables ANAF to conduct various modern tax audits.
Author: Aleksandar Delic
The times have “definitely changed” with the modernization and digitalization of the tax compliance services supervised by tax authorities. Now, the tax authorities have a broader range of tools at their disposal to identify, control, and penalise taxable persons who don’t comply with the mandates.
Indirect Tax Manager – E-commerce
Frequently Asked Questions
The purpose of these audits is to ensure compliance with Romania’s tax framework (including CIT and VAT), accounting rules, and reporting requirements, while also identifying potential tax risks and implementing additional monitoring services for large taxpayers.
These audits will specifically target large taxpayers across various business sectors. The audits will be conducted by territorial tax inspection units, with officers who have been delegated specialized skills from the General Directorate for the Administration of Large Taxpayers.
The Romanian National Agency for Fiscal Administration (ANAF) announced that the audits will begin in the coming months, with the notice being issued on November 13, 2025.
Romania’s significant investment in IT infrastructure, including online fiscalization, e-invoicing, and digital tax reporting, enables the use of sophisticated tax monitoring tools. These tools help cross-compare sales and tax data, making the audits more efficient and precise.
These audits are unique because they leverage advanced technology and specialized tax auditors with expertise in both taxation and technology. The audits will be closely tied to modern IT tools that aggregate and analyze tax and sales data.