Refunding VAT, Harder to Obtain. The New ANAF Criteria Could Send More Companies to Early Tax Control
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In September and October 2026 ANAF issued two orders amending the VAT refund procedure
The extension of the criteria by which the National Tax Administration Agency (ANAF) identifies the risk of an incorrect refund of VAT could lead to an increase in the number of companies recovering VAT only after an early tax inspection. The amendments apply from the September and quarter III accounts of 2026 and include new situations where a refund claim can be considered to be at risk of incorrect refund, from the increase in the amount requ…
The extension of the criteria by which the National Tax Administration Agency (ANAF) identifies the risk of an inappropriate refund of VAT could lead to an increase in the number of companies recovering VAT only after an early tax inspection. The changes apply from [...]
The extension of the criteria by which the National Tax Administration Agency (ANAF) identifies the risk of an inappropriate refund of VAT could lead to an increase in the number of companies recovering VAT only after an early tax inspection, considers TPA specialists Romania, a company in Central and Eastern Europe, specialized in accounting, taxation, financial audit and legal advice. [...]
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