- Romania’s ANAF issued a new separate procedure for ex officio VAT assessment under Order no. 1022/2026, effective for VAT returns starting with July 2026.
- For earlier periods, the old procedure under Order no. 962/2016 remains applicable.
- The previous estimation method based on historical averages from VAT return forms D300/D394 (and D390) plus CPI adjustment has been abolished.
- The new ex officio VAT estimate is based on data from the RO e-Invoice and RO Electronic Cash Register systems for the period in which the VAT return was not filed.
- The assessed payable VAT equals output VAT minus 50% of deductible VAT, as derived from those electronic systems.
Source: tpa-group.ro
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.
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