„ANAF a deschis un nou capitol al calificărilor fiscale, constând în ajustarea (prin majorare) a profiturilor impozabile”- avocat - StartupCafe

A lawyer from Bucharest warns that digitalization enhances ANAF's scrutiny, allowing for quicker and more robust tax inspections. The agency is recalculating companies' revenues based on extensive data access and AI tools. Specific cases show ANAF questioning revenue drops and sudden halts in collections, suspecting tax evasion. The lawyer emphasizes that while businesses may validly choose to forgo income to avoid tax thresholds, this raises red flags for ANAF, potentially leading to inspections. The focus should be on the legitimacy of economic operations and the tax authority's burden to prove any artificial actions by taxpayers.