Călin Stan, avocat: ANAF trece de la verificarea hârtiilor la analiza datelor

The Romanian tax authority (ANAF) is shifting its focus from traditional inspections to a more integrated data analysis approach, assessing the economic reality behind tax declarations. This change emphasizes the coherence of a company's entire business model rather than just individual transactions. ANAF is increasingly identifying discrepancies between reported incomes and other available data, which can lead to tax adjustments. Companies must now demonstrate the economic substance of their expenses, especially for services provided by affiliated entities. The digitalization of tax administration has resulted in a significant increase in data, which ANAF uses to select taxpayers for audits. This evolution requires companies to ensure consistency across their financial reporting and operational systems to mitigate audit risks.