ANAF propune 14 noi criterii de risc pentru rambursarea TVA. Care sunt stegulețele roșii care pot declanșa un control

ANAF has proposed 14 new risk criteria for VAT refunds to enhance the assessment process for negative VAT claims. These criteria include factors such as recent company formation, missing tax declarations, and discrepancies in reported VAT. The changes aim to identify potential risks of undue refunds more effectively, following recent amendments to the Fiscal Procedure Code. The project also seeks to redefine terms related to VAT refund procedures and improve communication between tax authorities and taxpayers regarding refund decisions.