Through Order No. 1826/2372/2025, published in Official Gazette No. 708 of 30 July 2025, the tax authorities revised the criteria for assessing fiscal risk, particularly for operators in the excisable products sector, aiming to correct discrepancies between audit findings and the formal evaluation criteria.
The previous fiscal risk assessment system had shortcomings, wrongly classifying companies with no clear violations as high risk, while others with problematic tax behaviour went undetected. The new order introduces clearer and more relevant criteria that better reflect the actual economic and fiscal behaviour of companies.
Main new fiscal risk criteria include:
- history of arrears and delays in paying tax obligations;
- repeated delays in submitting tax returns;
- registered office declared at a law office (possible indication of lack of economic substance);
- lack of actual funds for purchases, suggesting fictitious transactions;
- recent authorisations or registrations in the excisable products sector (last 12 months), excluding renewals;
- shareholders or directors previously involved in excise businesses with revoked licences;
- refund or offset requests where, following audit, at least 25% of the amount is unjustified;
- lack of financial resources to cover monthly purchases of excisable products.
Existing criteria maintained include:
- newly established operators or those with share transfers in the last 12 months;
- no economic activity in the last 12 months;
- operators declared inactive and recently reactivated;
- no activity in the excisable products sector in the last 36 months.
Special procedure: For operators applying for registration as authorised consignees, the competent customs authority must, within 2 days of issuing the authorisation, request the General Directorate for Fiscal Anti-Fraud to analyse the applicable fiscal risk criteria.