adevarul.ro/blogurile-adevarul/analiza-de-risc-sta

The new risk criteria introduced by ANAF aim to enhance the analysis of VAT refund requests, impacting companies' cash flow and operational processes. These criteria shift the focus from solely the taxpayer's compliance to include the behavior of their suppliers, complicating the verification process for companies. As a result, businesses must be more diligent in selecting and monitoring partners to mitigate risks associated with VAT refunds. The changes may lead to increased inspections and delays in cash access, affecting liquidity, especially for companies with significant VAT claims. Overall, the new regulations necessitate stricter documentation and preparation for potential audits, emphasizing the interconnectedness of the commercial ecosystem.