ANAF schimbă regulile jocului: cine nu depune decontul de TVA riscă să piardă automat jumătate din TVA deductibilă

The new ANAF regulation mandates that taxpayers who fail to submit VAT returns risk losing half of their deductible VAT. This measure aims to encourage voluntary compliance with VAT reporting. If a taxpayer does not file the D300 VAT return, ANAF can estimate their VAT obligations based on available data. The process includes several steps allowing taxpayers to comply voluntarily before ANAF imposes penalties. Taxpayers are notified to submit their returns within 15 days, and if they fail to do so, ANAF will determine their VAT obligations based on collected sales data and limited deductible VAT. Only 50% of the deductible VAT will be recognized under this new rule.