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Fiscal Risk Criteria

ANAF proposes amending the fiscal risk criteria for operators dealing with excisable products: focus on quality and regular updates

The National Agency for Fiscal Administration (ANAF) has launched for public consultation a draft amendment to Joint Order no. 417/1.204/2025, which regulates the fiscal risk criteria applicable to economic operators trading excisable products. The stated goal is to revise these criteria to make risk assessment more accurate, relevant, and effective in identifying inappropriate fiscal behavior.

Findings and reasons for the amendment
Following analyses and inspections, ANAF found a mismatch between the current criteria and the actual fiscal reality on the ground. This inconsistency affects the accuracy of risk classification and may lead to unequal treatment of taxpayers.

To address these deficiencies, the draft regulation introduces a qualitative component in fiscal risk assessment, which will take into account the operators’ fiscal history and any previously identified irregularities.

Main proposed changes
Key updates include:

  • Introducing a mechanism for periodic updates of risk classification, based on information from ANAF inspections, customs authorities, and other relevant sources.
  • Mandatory annual reassessment of fiscal risk classification using updated data.
  • Correlating fiscal risk assessment with the concrete results of inspections carried out on taxpayers.

Proposed criteria for identifying high-risk operators
According to the draft order, legal entity operators will be considered high fiscal risk if they meet one or more of the following criteria:

  1. Newly established or taken over (transfer of shares) within the last 12 months;
  2. No economic activity in the last 12 months;
  3. Declared inactive and reactivated in the last 12 months;
  4. Declared tax domicile at a law office;
  5. Authorized or registered for excisable products in the last 12 months;
  6. No activity involving excisable products in the past 36 months;
  7. Inadequate fiscal history, including:
    • Outstanding tax liabilities for which guarantees have been enforced;
    • Tax returns submitted more than 10 days late;
    • Unfulfilled payment rescheduling or restructuring plans;
    • Shareholders/administrators with negative history in other excisable product businesses;
    • Unjustified reimbursement/compensation requests from the budget;
    • Lack of funds necessary for acquiring excisable products.

Rapid communication of identified risk
If, following an inspection, an authorized or registered economic operator meets the high fiscal risk criteria, ANAF’s control structures must communicate the identified risk to the General Directorate for Fiscal Anti-Fraud – Central Structure within a maximum of 5 days. This body will analyze the situation and notify the competent territorial customs authority.