Ce verifică ANAF în 2026: nu dacă ai facturile, ci dacă toate datele tale fiscale spun aceeași poveste

In 2026, ANAF will shift its focus from merely checking invoices to analyzing the coherence of all fiscal data from companies. This change is driven by enhanced data analysis capabilities, allowing for a comprehensive review of discrepancies between reported income, VAT returns, and other financial documents. Companies must not only provide necessary documentation but also demonstrate the economic substance behind their transactions. Areas such as intercompany services and transfer pricing will be scrutinized to ensure compliance with market conditions. The digitalization of ANAF enables better risk assessment, requiring companies to maintain alignment between their financial, operational, and tax reporting systems.