What Is the ANAF Early Warning Mechanism?
Thank you for reading this post, don't forget to subscribe!As of 26 June 2026, Romania’s National Agency for Fiscal Administration (ANAF) has introduced a new ANAF Early Warning Mechanism designed to prevent financial distress and reduce the risk of insolvency among businesses. The procedure is regulated by ANAF Order No. 758/2026 and aims to notify taxpayers with outstanding tax liabilities before these develop into major financial difficulties.
Through this mechanism, the tax authority seeks to enable companies to identify financial risks at an early stage and make use of the legal instruments available to restore their financial position.
Who May Receive Notifications from ANAF?
The procedure applies to professionals engaged in economic activities who have outstanding tax liabilities. It covers companies, other legal entities, partnerships without legal personality, sole traders, liberal professionals, and other self-employed persons.
A notification is issued when outstanding tax liabilities reach at least RON 40,000. If the debts remain unpaid, ANAF will resend the notification every six months until the liabilities are settled or fall below this threshold.
For taxpayers operating through secondary establishments, the threshold is calculated by aggregating the tax liabilities of the head office and all secondary establishments. For individuals carrying out economic activities, both business-related tax liabilities and, where permitted by law, liabilities recorded under the individual’s personal tax identification number are taken into account.
When Are Notifications Not Issued?
The procedure does not apply to all taxpayers. Among those excluded are entities already subject to insolvency or insolvency prevention proceedings, public institutions, educational institutions, certain research organizations, and financial sector entities governed by specific regulatory frameworks.
In addition, no notification is issued where the taxpayer has refundable or offsettable amounts recorded in the tax administration system that fully cover the outstanding liabilities.
What Options Are Available to Taxpayers?
Notifications are delivered exclusively through the Virtual Private Space (SPV) electronic platform. Besides informing taxpayers of outstanding liabilities, the notification also outlines the legal solutions available for managing tax debts.
These include tax mediation procedures, standard or simplified payment rescheduling, and other support mechanisms provided under Romanian tax legislation. Through the introduction of the ANAF Early Warning Mechanism, the authorities aim to encourage voluntary tax compliance and prevent the accumulation of tax debts that could lead to financial distress or insolvency proceedings.