Law No. 177/2026 introduces a mechanism for cancelling certain VAT differences and related ancillary liabilities established as a result of the cancellation of VAT registration. The measure covers certain liabilities established through tax assessment decisions for periods beginning on 1 January 2019 and ending when the new law entered into force.
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The measure covers certain tax liabilities resulting from the application of provisions concerning the cancellation of a VAT registration number, including situations regulated by Article 316(11)(a), (d) and (e) of the Tax Code.
The cancellation is carried out ex officio by the competent tax authority, which issues and communicates a decision to the taxpayer.
Who Benefits from the Cancellation of VAT Liabilities?
The measure also applies to certain agricultural cooperatives established under Law No. 566/2004. It covers VAT differences and related ancillary liabilities arising from purchases of agricultural machinery for which the right to deduct VAT was exercised during the period specified by law.
How Are Amounts Already Paid Refunded?
Taxpayers who have already settled the liabilities covered by the cancellation may request a refund of the amounts paid. Unlike the cancellation itself, the refund is not automatic and can only be made at the taxpayer’s request.
The limitation period for requesting a refund begins on the date Law No. 177/2026 enters into force.
Which Transactions Are Excluded?
The cancellation rules do not apply to transactions for which VAT was separately stated on invoices or collected from customers.
How Will the New Procedure Be Implemented?
The practical details are to be established through an order issued by the President of ANAF, which must be issued within 30 days of the law entering into force.
Companies concerned should review their tax assessment decisions and VAT liabilities for the relevant periods in order to identify any amounts that may be cancelled or refunded.