Rambursare TVA 2026. ANAF propune acum alte modificări - StartupCafe

The National Agency for Fiscal Administration (ANAF) has introduced clarifications regarding the procedure for resolving negative VAT refund claims following the recent amendment of regulations through Order no. 1123/2026. This order allows ANAF to identify additional situations where taxpayers may pose a risk of undue VAT refunds. The new procedure requires that taxpayers identified as high-risk are entered into a special database and their refund requests are subject to prior tax inspections. The order also clarifies that only one risk situation needs to be identified for a taxpayer to be flagged for inspection. Furthermore, the list of risk indicators has been updated to streamline the refund process and reduce analysis times for refund requests.