Romania Expands VAT Refund Risk Screening and Mandatory Audit Triggers

ANAF is tightening VAT refund checks by creating a special risk database based on taxpayers’ tax history.
A taxpayer may be flagged as high risk if any of four conditions apply, including outside information suggesting improper refunds, past control findings of tax offenses, audit discrepancies over 10% and at least 50,000 RON, or major mismatches in Forms 394/390.
Taxpayers classified as high fiscal risk will face mandatory audits before VAT refunds are approved.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.