ANAF intensifies tax audits on large taxpayers

We would like to inform you that on 13 November 2025, the Romanian tax authority (ANAF) officially announced the immediate launch of an extensive series of tax audits targeting more than 500 large taxpayers across various industries.

The inspections will be carried out by regional fiscal control teams, under the coordination of the General Directorate for the Administration of Large Taxpayers (DGAMC).

Key aspects highlighted by ANAF:

Targeted, risk-based selection

The taxpayers included in this control program were not selected randomly. The selection is based on detailed fiscal risk analyses generated through ANAF’s internal databases and integrated IT systems.

Scope of the inspections

The audits will focus on:

verifying compliance with tax and accounting legislation;
assessing the accuracy of reported and paid tax obligations;
identifying and correcting areas of non-compliance and fiscal risk.

ANAF emphasizes that this initiative represents a significant mobilisation of resources and forms part of an integrated strategy aimed at strengthening tax compliance, both by supporting correct application of tax legislation and by strictly sanctioning non-compliant behaviour.

Our recommendations for large taxpayers

Given the scale and intensity of these inspections, we recommend that companies prioritise preventive measures, including:

Internal review of supporting documentation;
Identification and proactive management of potential tax risk areas;
Preparation of internal teams for interaction with tax inspectors;
Updating internal tax procedures where necessary.

A well-prepared approach and robust documentation can significantly reduce the likelihood of adjustments or disputes.

How we can assist you

Rödl & Partner can provide:

Tax risk assessments tailored to your business;
Pre-audit reviews of tax and accounting documentation;
Assistance and representation during ANAF inspections;
Support with tax disputes and litigation procedures.

Should you require further information or wish to schedule a dedicated tax risk review, please feel free to contact us.

Contact

Contact Person Picture

Andreea Stanica

Head of Tax & Transfer Price, Tax Consultant

Partner

+40 21 98 05

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