Cum stabilește ANAF TVA din oficiu în cazul firmelor care n-au depus decontul de TVA – D300. Atenție la notificarea primită de la Fisc - StartupCafe

A lawyer outlines the new ANAF procedure for establishing VAT when companies fail to submit the VAT return. Companies must adhere to reporting obligations and respond promptly to ANAF notifications. The procedure, established by ANAF Order no. 1.022/2026, allows for VAT to be assessed automatically if the return is not submitted within 15 days of notification. The process includes the right for taxpayers to be heard, and if the return is submitted within 60 days of the assessment decision, it can be annulled. Legal review of the assessment decision is also possible.