economedia.ro/consultantii-fiscali-avertizeaza-noi

The expansion of criteria by ANAF for identifying undue VAT refund risks may lead to more companies recovering VAT only after prior tax inspections. Starting from September 2026, new situations will be considered risky for refunds, including significant increases in requested amounts and the fiscal status of associated individuals. The ambiguity surrounding the term 'significant' raises concerns about its application in practice. Experts suggest that clearer definitions and thresholds are needed for assessing risk criteria. Additionally, the potential for a 'contamination effect' could arise, where one company's risk status affects others. The number of tax inspections has significantly increased, indicating a trend towards more rigorous scrutiny of VAT refund requests.