startupcafe.ro/rambursare-tva-noile-criterii-intro

The new risk criteria introduced by ANAF aim to enhance risk analysis in VAT refunds, impacting companies' cash flow and refund processes. The shift from mass data collection to targeted risk assessment is part of a broader digitalization effort to combat VAT fraud and improve compliance. Companies must now consider not only their own tax behavior but also that of their suppliers, which complicates the refund process. The changes require businesses to be more diligent in monitoring their partners and preparing documentation, as additional checks may delay access to cash. Overall, while companies retain their right to VAT refunds, the new criteria may lead to stricter scrutiny and longer processing times.