Noile reguli și filtrele rambursării TVA. Condițiile pe care trebuie să le îndeplinească contribuabilii, consistent modificate

Recent changes to the VAT refund procedure in Romania aim to enhance risk analysis and prevent undue refunds. The new regulations, outlined in OpANAF nr. 1123/2026, modify the previous rules established in OpANAF nr. 352/2020. The updated process includes automatic risk assessment based on taxpayer data, categorizing them into low, medium, or high risk. Low-risk cases can receive automatic refunds without prior inspection, while high-risk cases will undergo mandatory audits. The integration of digital systems like SAF-T and e-Factura is emphasized to streamline the process and reduce administrative burdens. Taxpayers are advised to ensure compliance with documentation and monitor their fiscal status to avoid complications during the refund process.