{"id":12927,"date":"2026-11-12T08:01:51","date_gmt":"2026-11-12T08:01:51","guid":{"rendered":"https:\/\/ofero.news\/?p=12927"},"modified":"2026-11-12T08:01:51","modified_gmt":"2026-11-12T08:01:51","slug":"romanias-tax-agency-to-classify-firms-by-risk-profile","status":"publish","type":"post","link":"https:\/\/ofero.news\/?p=12927","title":{"rendered":"Romania\u2019s tax agency to classify firms by risk profile"},"content":{"rendered":"

The agency will adjust its treatment of taxpayers accordingly, including the frequency of controls and its VAT reimbursement policy.<\/p>\n

The assessment will also take into account the history of company administrators, rather than focusing solely on the tax record of the company itself.<\/p>\n

ANAF aims to complete the classification of all taxpayers by the end of 2027, the agency\u2019s president, Adrian Nica, announced.<\/p>\n

\u201cBy the end of 2027, ANAF will have classified all the taxpayers it administers. Each company will be assigned a low, medium or high risk rating. We also intend to treat high-risk taxpayers differently from low-risk ones,\u201d Nica said at a conference organised by Cursdeguvernare.ro<\/a>.<\/p>\n

The assessment will be based on cross-checking tax and accounting information with data on transactions and cash flows. Discrepancies between tax returns, financial statements and payment and receipt records could result in a company being classified as high-risk, Nica explained.<\/p>\n

Companies that meet their tax obligations and respond to ANAF notifications are expected to fall into the low-risk category, while those with repeated inconsistencies or commercial links considered risky will attract the attention of the agency\u2019s control teams.<\/p>\n

Administrators\u2019 track records to influence tax risk assessment<\/h3>\n

The assessment will also extend from companies to the individuals managing them. An administrator\u2019s history and conduct in other companies will be taken into account when assessing the tax risk of a new business.<\/p>\n

\u201cThis fiscal behaviour also takes into account the administrator\u2019s history. We cannot treat a taxpayer who has run the same company for 30 years and consistently paid their taxes and duties in the same way as someone who has had between 80 and 100 companies over the past ten years, either selling them with debts or abandoning them in various proceedings,\u201d Nica said.<\/p>\n

To support this approach, ANAF has centralised a national database of taxpayers identified as posing a risk of non-compliance. Previously, the information was organised separately by county, allowing administrators to establish companies in other counties without the new businesses being automatically associated with their problematic tax histories elsewhere.<\/p>","protected":false},"excerpt":{"rendered":"

The agency will adjust its treatment of taxpayers accordingly, including the frequency of controls and its VAT reimbursement policy. The assessment will also take into account the history of company administrators, rather than focusing solely on the tax record of the company itself. ANAF aims to complete the classification of all taxpayers by the end […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12927","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/ofero.news\/index.php?rest_route=\/wp\/v2\/posts\/12927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ofero.news\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ofero.news\/index.php?rest_route=\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/ofero.news\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12927"}],"version-history":[{"count":0,"href":"https:\/\/ofero.news\/index.php?rest_route=\/wp\/v2\/posts\/12927\/revisions"}],"wp:attachment":[{"href":"https:\/\/ofero.news\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ofero.news\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ofero.news\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}