The immediate impact on fiscal management relates to taxpayers’ access to information on fiscal risk and the optimization of ANAF resources through digitalization.
- Suspension of fiscal risk classification requests
According to the draft Emergency Ordinance published for public consultation, taxpayers’ ability to request communication of their fiscal risk class/subclass will be suspended until 31 December 2026. The measure aims to prevent overloading ANAF personnel and optimize the allocation of human resources, given that there are no restrictions on the frequency of such requests.
Prior to this suspension, Art. 7 para. (10) of Legea nr. 207/2015 allowed each taxpayer to request this information by any means of communication that provides proof of receipt.
- Digitalization of access to information
Under the draft, communication of fiscal risk classification will be done exclusively via the Virtual Private Space (SPV), eliminating traditional correspondence between tax authorities and taxpayers. Electronic access will allow:
- viewing the fiscal risk class/subclass directly in the SPV account;
- reducing the volume of manually managed requests and responses;
- integrating the process into the digital workflows of the Ministry of Finance and the National Center for Financial Information.
This approach aligns fiscal risk management with the digital transformation of the taxpayer–ANAF relationship, reducing bureaucracy and repetitive administrative activities.
- Implications for taxpayers and entities
The temporary suspension does not change the methodology for assessing fiscal risk, only the mode of communication. Taxpayers:
- will no longer receive individual requests confirming their classification until the end of 2026;
- will have permanent access to their fiscal risk class/subclass in SPV, facilitating monitoring and planning of compliance actions;
- must ensure that their SPV account is active and updated to receive this information.
From the perspective of auditors, tax consultants, and internal compliance departments, the measure reduces the need to mediate requests and focuses fiscal risk analysis on digitally available data, increasing efficiency in preventive audits and fiscal planning.
In summary, the draft Emergency Ordinance adjusts the communication procedure without affecting the actual evaluation of fiscal risk, in the context of the full transition to digital interaction between taxpayers and the fiscal administration.