- ANAF Order No. 1,425/2026 amends the VAT refund risk analysis procedure for returns showing negative VAT balances with a refund request, aiming to speed up refund processing.
- A company can now be flagged in the “Special Database on the Risk of Undue VAT Refunds” if any one of the 14 risk scenarios in Annex 6 is met; inspectors no longer need to assess the full list.
- The risk triggers include links to high-risk directors/shareholders, joint and several or insolvency-related liability, criminal record entries, significant VAT adjustments, sudden refund increases, frequent corrections, missing D394/D390/D406 filings, insolvency/pre-insolvency, and recent incorporation.
- Additional triggers concern discrepancies between VAT returns and RO e-Invoicing/RO e-Cash Register data, as well as mismatches between declared deductible VAT and suppliers’ e-invoicing data.
- Significant-supplier risk also applies where key suppliers are themselves high-risk, including those in the refund risk database or insolvency-related situations.
Source: teaha.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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