ANAF verifică firmele după noi criterii: ce caută inspectorii în datele din e-Factura și declarații

In 2026, ANAF shifts its focus from merely checking documentation to ensuring that fiscal data accurately reflects business activities. Digitalization has transformed tax audits in Romania, emphasizing the need for consistency between declared information and actual operations. Inspectors are now identifying discrepancies between tax declarations and other available data, leading to adjustments and extended audits. The analysis highlights the importance of demonstrating economic benefits from services provided, especially in management and consulting. Additionally, the coherence between accounting, tax reporting, and operational data is crucial for compliance. The new control model requires businesses to justify any discrepancies swiftly, increasing the likelihood of audits if data is fragmented.