Through ANAF President’s Order No. 1,227/2026, the tax authority has revised two important forms. The first is a new form for preventive attachment, which ANAF can use to freeze, with third parties such as courier companies, the amounts collected by foreign merchants who sell in Romania without being registered for tax purposes. The second is the report on the finding and sanctioning of administrative offenses, which has been revised.
Thank you for reading this post, don't forget to subscribe!The order amends ANAF Order No. 63/2017 and changes the tools that tax authorities use for audits and enforcement.
Precautionary Attachment for Non-Resident Debtors
The main change is a new form: the Notice for the Establishment of a Precautionary Attachment on Amounts Owed by Third Parties to a Debtor Who Does Not Have Tax Domicile in Romania and Is Not Tax-Registered in Romania. The form was approved as Annex No. 72 to Order No. 63/2017.
The form was developed at the request of the General Directorate for Tax Fraud Prevention and is based on Article 213(6) of the Tax Procedure Code (Law No. 207/2015). Its purpose is to enable ANAF to quickly freeze funds collected from buyers through third parties—such as courier companies—when the seller is a non-resident operator conducting business in Romania without tax registration.
Obligations of the third party subject to garnishment:
- must record the date and time when the garnishment notice was received;
- must transfer the withheld amounts directly to the special guarantee account opened in the name of the competent enforcement authority at the local tax office;
- if the third party owes nothing to the non-resident debtor, it must notify the enforcement authority within 5 days of receiving the notice.
Note: A third party who fails to comply with these obligations is jointly and severally liable with the non-resident debtor, pursuant to Article 25 of the Tax Procedure Code.
The provisional attachment remains in effect for the entire duration of the enforcement proceedings. It may be challenged in court within 15 days of notification.
Revised Report on Administrative Offenses
The second amendment concerns the Report on the Finding and Sanctioning of Administrative Offenses (Annex No. 57 to Order No. 63/2017). The new form introduces three changes:
- it removes the provision stating that half of the minimum fine may be paid within 15 days, as this option has already been repealed by law;
- it allows for the individualization and breakdown of penalties for up to three distinct administrative offenses;
- it includes a new section, designated “CH,” for fines imposed on individuals who fail to submit the residence determination questionnaire by the deadline.
The fine specified in the citation must be paid within 15 days of service or notification. If it is not paid, ANAF will initiate enforcement proceedings. An appeal against the citation must be filed with the competent court, also within 15 days.