www.economica.net/rambursarea-tva-cand-exceptia-ri

The National Agency for Fiscal Administration (ANAF) is expanding the criteria for identifying the risk of undue VAT refunds, which may lead to more companies recovering VAT only after prior tax inspections. Starting from September 2026, new situations indicating a risk of undue refunds will be considered, including significant increases in requested amounts and the fiscal status of associated individuals. Experts from TPA Romania highlight the ambiguity surrounding the term 'significant' and the need for clearer definitions and thresholds. The changes may result in a higher incidence of VAT refunds being resolved after inspections, as more taxpayers may fall into risk categories. Additionally, the potential for a 'contamination effect' could arise, where one entity's risk status affects others linked to it. The overall complexity of the new criteria necessitates further clarification from tax authorities to ensure consistent application and predictability in VAT refund processes.