ANAF Order no. 1,425/2026, published in the Official Gazette no. 868 on October 16, 2026, amends the risk analysis procedure for VAT returns with negative balances (excess input tax) and a refund request—a procedure originally established by Order no. 352/2022. The objective is to expedite the processing of refund claims.
Thank you for reading this post, don't forget to subscribe!The key change:
The identification of just one of the 14 scenarios outlined in Annex no. 6 is sufficient to flag a company in the “Special Database on the Risk of Undue VAT Refunds” and trigger an early tax audit. Tax inspectors are no longer required to review the entire list, and taxpayers acting in good faith should benefit from shorter processing times.
The risk criteria concern:
1. Conduct of management/shareholders: The taxable entity has directors or significant shareholders (holders of a substantial stake in the share capital) who are already listed in the “Special Database on the Risk of Undue VAT Refunds.”
2. Links to other high-risk entities: The company’s directors or significant shareholders hold similar roles in other companies that are already listed in the “Special Database on the Risk of Undue VAT Refunds.”
3. Joint and several liability or personal financial liability: The company, its directors, or its significant shareholders have entries in their tax records indicating that they have been held jointly and severally liable, or personally liable for insolvency-related debts (established via a tax authority decision or a final court judgment).
4. Criminal offenses in the fiscal record: Individuals with representation or management duties, or significant participants, have entries in their fiscal record regarding acts sanctioned as criminal offenses.
5. Significant adjustments: Adjustments made to deductible or collected VAT that have a significant impact on the amount requested for refund.
6. Sudden increase in the requested amount: A significant rise in the amount requested for refund compared to previous requests.
7. Frequent error corrections: A high frequency of corrections to material errors (excluding those made ex officio by the tax authorities) that have a significant impact on the requested amount.
8. Missing tax returns: Failure to submit D394, D390, or D406 tax returns for which the legal filing deadline has passed by the date the VAT return is submitted.
9. Insolvency prevention: The company is currently undergoing insolvency prevention proceedings.
10. Insolvency: The company is in a state of insolvency.
11. Recently established companies: The company was established less than 6 months prior to the submission of the VAT return requesting a refund.
12. Discrepancies in e-Invoicing / e-Cash Register systems: The VAT amount from issued invoices reported via the RO e-Invoicing system and receipts from the RO e-Cash Register system is significantly higher than the collected VAT declared in the VAT returns.
13. Discrepancies regarding purchases reported by suppliers: The deductible VAT for domestic purchases, as stated in the VAT returns, is significantly higher than the VAT from invoices reported by suppliers via the RO e-Invoicing system.
14. Risk related to significant suppliers: At least one of the suppliers—from whom a significant portion of the deductible VAT originates—falls into one of the following categories:
- Listed in the VAT refund risk database or in the insolvency/voluntary liquidation database;
- Has criminal offenses recorded in their fiscal criminal record;
- Has failed to submit tax returns (D300, D394, D390, D406) by the statutory deadline;
- Reports a VAT amount via the e-Invoicing/e-Cash Register systems that is significantly higher than the amount declared in the VAT returns;
- Is in a state of insolvency, undergoing reorganization, bankruptcy, or insolvency prevention proceedings;
- Has outstanding VAT payment arrears;
- Is classified as fiscally inactive or has had its VAT registration code cancelled;
- Was registered or re-registered for VAT purposes within the last 6 months and declares VAT on a quarterly (or other non-monthly) basis;
- Was established less than 6 months prior to the submission of the VAT return under review. The retention or removal of a company from the database is based on an evaluation report, and retention must be justified by at least one of the situations listed in Annex no. 6. The new rules apply to tax returns/settlements for the month of September and the third quarter of 2026, with a submission deadline of October 26, 2026. Applications that are pending as of October 16, 2026, will be processed in accordance with the procedure in effect at the time of their submission.