Through Order No. 1,022/2026, ANAF has approved a specific procedure for the ex-officio assessment of VAT owed by taxable persons who fail to file the VAT return (D300).
Thank you for reading this post, don't forget to subscribe!The procedure applies to VAT return filing obligations starting with July 2024 and sets out the steps to be followed by the tax authority when the taxpayer fails to fulfill their filing obligation.
What Data Does ANAF Use to Calculate VAT?
If the D300 is not filed, ANAF may use information available in the tax systems to determine the taxpayer’s liability. The sources used include the pre-filled RO e-TVA return, the RO e-Invoice system and data from the RO electronic cash register system.
The calculation is based on output VAT and input VAT, with the latter taken into account at 50% of the amount identified in the available information.
Taxpayer Notification
Before assessing VAT ex officio, the taxpayer receives a notice regarding the failure to file the D300. The taxpayer may file the return, submit documents demonstrating that there was no filing obligation, or exercise their right to be heard.
If the situation is not clarified and the return is not filed, the procedure continues with the determination of the VAT owed.
Issuance of the Tax Assessment Decision
For a VAT difference of at least RON 20, ANAF issues an ex-officio tax assessment decision. If the difference is negative or less than RON 20, no decision is issued.
The taxpayer may file the D300 within 60 days of receiving the decision, in which case the decision is cancelled. After the deadline expires, the amounts established by the tax assessment decision remain in force.