- ANAF issued Order No. 1,022/2026 establishing an ex officio VAT assessment procedure for taxable persons that fail to file the VAT return (D300), applicable to filing obligations starting with July 2024.
- If D300 is not filed, ANAF may determine VAT using data from the tax systems, including pre-filled RO e-TVA, RO e-Invoice, and RO electronic cash register data.
- The ex officio calculation is based on output VAT and input VAT, with input VAT considered at 50% of the amount identified from available data.
- Before assessment, taxpayers are notified and may still file D300, prove no filing obligation existed, or exercise their right to be heard.
- ANAF issues an ex officio assessment only if the VAT difference is at least RON 20; if the difference is negative or below RON 20, no decision is issued, and any assessment is canceled if D300 is filed within 60 days of notification.
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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