www.economica.net/anaf-transforma-cheltuielile-de-

ANAF has adopted a new approach in inspections, rejecting marketing expenses and their VAT due to insufficient documentation. This includes major retailers' promotional activities, which inspectors claim lack adequate proof of service delivery. Legal expert Luisiana Dobrinescu highlights that marketing is not documented by hours worked but through positioning and promotional materials, which inspectors dismiss as insufficient. Furthermore, ANAF misinterprets what constitutes valid documentation, disregarding emails and online meeting agendas as acceptable proof. This confusion between documentation and evidence raises concerns about the agency's understanding of marketing practices, potentially penalizing businesses striving to grow legally. The focus should be on tax compliance rather than punishing legitimate marketing efforts.