startupcafe.ro/inspectii-anaf-2026-o-avocata-a-des

A lawyer specializing in tax inspections highlights a new trend in ANAF audits, where marketing expenses and their VAT are being disallowed due to insufficient documentation. This conclusion stems from an inspection report from October 2026. The lawyer notes that tax inspectors are questioning well-known marketing expenses, such as promotional displays by major retailers, citing a lack of evidence for service provision. She argues that marketing is not documented through hours worked but through positioning and promotional materials, which inspectors deem inadequate. Furthermore, ANAF misinterprets what constitutes valid documentation, dismissing emails and online meeting agendas as insufficient. The lawyer emphasizes that while marketing expenses may not always yield profits, they are a risk entrepreneurs take, and ANAF should focus on tax evaders instead of penalizing legitimate business efforts.