Cum stabilește ANAF TVA din oficiu. Efectele nedepunerii formularului 300 - avocați - Economica.net

The ANAF President's Order no. 1.022/2026 outlines the procedure for establishing VAT ex officio for taxable persons who fail to submit VAT returns. It emphasizes the importance of timely compliance with tax obligations and responding to ANAF notifications. The procedure does not apply to inactive taxable persons or periods under tax inspection. If a VAT return is not submitted within 15 days of notification, ANAF may proceed with ex officio VAT assessment. Taxpayers have the right to be heard and can present their case during the hearing process. If the VAT return is submitted within 60 days of the ex officio decision, it can be annulled. The decision can also be contested within 45 days. The procedure aims to ensure compliance while allowing taxpayers to rectify their obligations before penalties are imposed.