- Romania’s ANAF expanded the VAT refund risk criteria, starting with VAT returns for September and Q3 2026, increasing the chances that refund claims will be paid only after a tax audit.
- New risk triggers include a significant increase in the refund amount, the tax status of major shareholders/directors or related entities, and risks linked to suppliers generating a substantial share of deductible VAT.
- The procedure still requires negative VAT returns flagged as risky to be settled after audit, but the broader criteria may cause more claims to fall into that category.
- A key implementation issue is the repeated use of the term “significant” without clear thresholds, creating uncertainty for taxpayers and tax authorities alike.
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.
