OFICIAL Listă extinsă. ANAF a publicat în Monitorul Oficial noile situații în care contribuabilii prezintă un risc de rambursare necuvenită a TVA - StartupCafe

ANAF has updated the procedure for VAT refund claims through order no. 1123/2026, following emergency ordinance 38/2026. This ordinance identifies new risk factors for VAT refunds, including associations with individuals flagged for tax issues and discrepancies in tax declarations. The updated order outlines specific situations that indicate a risk of undue VAT refunds, such as recent company formation, significant discrepancies in VAT amounts, and associations with non-compliant suppliers. The order also modifies procedural aspects for tax authorities in handling these claims, ensuring a more structured approach to analyzing and resolving refund requests.