Notice of Intent to Enter Mediation
Thank you for reading this post, don't forget to subscribe!ANAF is introducing several digital solutions into the mediation procedure for taxpayers facing financial difficulties. The amendments are provided for by ANAF President’s Order No. 992/2026, published in Official Gazette No. 734 of September 1, 2026, which updates the procedure established by Order No. 1,757/2019.
For persons required to communicate electronically with ANAF, the notice of intent to enter mediation is submitted through the Virtual Private Space (SPV). Submission at the tax authority’s office or by post remains available in cases exempt from electronic communication.
Mediation Meetings Can Be Held Online
One of the main changes is the possibility of conducting the mediation meeting via videoconference, without the taxpayer being physically present at the tax authority’s office.
The taxpayer may opt for the online format through the dedicated section in SPV, within no more than two business days of receiving the notice.
Deadlines for the Mediation Procedure
The procedure must be conducted within a strict timeframe. The mediation meeting or, where applicable, the steps required to reschedule it on the basis of duly justified reasons must take place within 10 days of receiving the notice of intent to enter mediation.
How Online Mediation Is Recorded
In the case of a meeting conducted via videoconference, the minutes of the meeting are attached by the enforcement officer to the report on the outcome of the mediation.
The new rules facilitate interaction between taxpayers and ANAF and may reduce the need to travel to the tax authority’s office, while maintaining the obligation to comply with the applicable deadlines and procedural steps.