OFICIAL Rambursare TVA: Noile clarificări ANAF în Monitorul Oficial - StartupCafe

ANAF has published new clarifications regarding the procedure for resolving VAT refund claims with negative amounts. The recent Ordinance 1425/2026 modifies previous regulations, allowing for a more streamlined process for taxpayers deemed at risk of improper VAT refunds. Taxpayers identified under specific risk criteria will be included in a special database and their refund requests will undergo prior tax inspections. The ordinance outlines various risk situations, such as having significant shareholders with tax issues or being newly established. These changes aim to enhance the uniform application of tax procedures and mitigate risks associated with VAT refunds.