VAT Refunds Under ANAF Scrutiny and Fiscal Receipts with QR Codes: What Changes for Businesses in 2026

VAT refund

VAT refunds are now screened more closely through risk criteria, and the presence of at least one situation listed in Annex 6 may lead to a pre-refund tax audit. Separately, the obligation to print certain fiscal receipt data as a QR code is already in force, while the application of sanctions for missing elements is suspended, under the legislation checked in October 2026, until 1 November 2026.


Two tax changes that may look unrelated point in the same direction: ANAF has access to more data and can cross-check it before validating a refund or reviewing a transaction. For businesses, the effect is practical: reporting quality, supplier risk and the correct configuration of fiscal systems can affect both cash flow and compliance exposure. This article explains, from a management perspective, what changed in Romania in 2026 for VAT refunds and the current status of the fiscal receipt with QR code. Rules already in force are clearly separated from measures that, on the date of verification, remained at draft stage.

1. VAT refund in 2026: why ANAF is monitoring it more closely

ANAF Order no. 1,123/2026 introduced new mechanisms into the procedure for VAT returns showing a negative balance with a refund option (DNOR), including an additional list of risk situations. ANAF Order no. 1,425/2026, published shortly afterwards, clarified the analysis and replaced Annex 6 with the version currently applicable. The key change is that several warning signs are not required at the same time. If the taxable person is found to be in at least one of the situations listed in Annex 6, the specialist department may propose its inclusion in the special database for undue VAT refund risk. Where the risk is confirmed, the VAT return is processed after a pre-refund tax audit. Order no. 1,425/2026 applies starting with DNOR returns for September 2026 and Q3 2026, with a statutory filing deadline up to and including 26 October 2026. For returns already pending when the order entered into force, the transitional rule provides that they are processed under the procedure in force on the filing date.

2. The 14 risk situations that may change the path of a VAT refund

Annex 6 to Order no. 352/2022, as replaced by Order no. 1,425/2026, contains 14 additional situations beyond the cases already listed in Article 169(4)(a)-(c) of the Tax Procedure Code. Below they are presented in compact editorial wording without changing the legal substance of the criteria:

  1. Administrators or significant shareholders/participants included in the risk database. The taxable person has administrators or significant participants in the share capital who are listed in the special database for undue VAT refund risk.
  2. Links to other taxable persons included in the risk database. The same administrators or significant participants hold equivalent positions in other taxable persons listed in the special database.
  3. Joint or patrimonial liability recorded in the fiscal record. The taxable person, its administrators or significant participants have fiscal-record information regarding joint liability with a debtor or patrimonial liability in relation to a debtor that became insolvent, under the conditions provided by law.
  4. Criminal offences recorded in the fiscal record. Persons with representation or management duties, or significant participants in the share capital, have offences recorded in their fiscal record that are sanctioned as criminal offences.
  5. Significant VAT adjustments. The taxable person made adjustments to deductible or output VAT during the period from which the refund amount arises, with a significant impact on the amount claimed.
  6. Significant increase in the refund amount. The amount requested for refund increased significantly compared with previous refund claims.
  7. Frequent corrections of material errors. There is a high frequency of material-error corrections with a significant impact on the refund amount, excluding corrections made ex officio by the tax authority.
  8. Missing tax returns on the DNOR filing date. D394, D390 or D406 returns whose statutory filing deadline has expired have not been filed.
  9. Insolvency-prevention proceedings. The taxable person is subject to insolvency-prevention proceedings under the law.
  10. Insolvability. The taxable person is in a state of insolvability.
  11. Recently incorporated company. The taxable person was incorporated less than 6 months before filing the DNOR being processed.
  12. Significant differences in output VAT. VAT shown on issued invoices reported in RO e-Factura and on fiscal receipts reported through RO e-Cash Registers is significantly higher than output VAT for domestic transactions reported in the VAT returns for the period from which the refund amount arises, taking the cash-accounting VAT rules into account.
  13. Significant differences in deductible VAT. Deductible VAT for domestic purchases included in the VAT returns for the relevant period is significantly higher than VAT relating to invoices reported by suppliers through RO e-Factura, taking the cash-accounting VAT rules into account.
  14. Risk situations concerning suppliers generating a significant proportion of deductible VAT. At least one relevant supplier is in one of the situations expressly listed in the annex: • is listed in the special database for undue VAT refund risk; • is listed in the database of taxable persons for which voluntary liquidation has been initiated or insolvency proceedings have been opened; • has criminal offences recorded in its fiscal record; • has not filed D300, D394, D390 or D406 returns that were legally due during the period from which the refund amount arises and whose filing deadline had expired on the analysis date; • shows a significant difference between VAT on invoices/fiscal receipts reported through RO e-Factura and RO e-Cash Registers and output VAT for domestic transactions reported in its VAT returns, taking the cash-accounting VAT rules into account; • is in insolvability, insolvency/reorganisation, bankruptcy or insolvency-prevention proceedings; • has outstanding tax liabilities representing VAT; • is listed in the inactive/reactivated taxpayers register or in the register of taxable persons whose VAT registration has been cancelled; • was registered/re-registered for VAT in the previous 6 months and uses a tax period other than the calendar month for VAT reporting and payment; • was incorporated less than 6 months before filing the DNOR under analysis.

For management, item 14 is particularly important: a company may have accurate internal records, but the tax position of a supplier generating a significant portion of deductible VAT may affect the refund analysis. Reviewing key suppliers therefore becomes a cash-flow protection measure as well.

ANAF may set aside a VAT refund decision before the money reaches the bank account

One of the most relevant procedural changes is that issuing a VAT refund decision subject to subsequent verification does not automatically close the procedure. A DNOR remains pending until the first settlement operation – the first offset or refund, regardless of the amount settled. If the entire amount is rejected following a pre-refund tax audit, the return remains pending until the tax assessment decision rejecting the amount is communicated. If, before an offset or refund is made, circumstances arise that require the claim to be processed with a pre-refund tax audit, the previously issued refund decision may be set aside under the procedure. The DNOR then continues through the pre-refund audit route. The model decision provides for a 45-day period to challenge the decision, calculated from its communication. The cash-flow message is direct: an issued refund decision is not the same as cash received. For material amounts, management should avoid treating the refund as available until it has actually been offset or paid.

DNOR filed after the deadline: the negative balance no longer follows the normal refund route

VAT returns showing a negative balance with a refund option that are filed after the statutory deadline are subject to the ex officio procedure for correcting material errors in VAT returns. The tax authority notifies the taxable person that the negative VAT balance must be carried forward into the VAT return for the following tax period. For a company relying on the refund in a specific period, a late filing is more than an administrative issue: it may shift the point at which the amount can be requested and affect liquidity planning.

5. Cancelled VAT registration: the refund treatment depends on the legal ground for cancellation

The procedure distinguishes between the legal grounds on which VAT registration has been cancelled. For taxable persons whose VAT registration was cancelled under Article 316(11)(f), (g) and (i) of the Fiscal Code, DNOR returns filed under Article 316(13) do not follow the ordinary DNOR processing procedure. In practice, repayment follows the general refund procedure and is linked to the performance of a tax inspection. For cancellations under Article 316(11)(a), (c)-(e) and (h), the DNOR procedure is closed. The negative amounts may be included in the first VAT return filed after re-registration for VAT, at the taxpayer’s request. If a refund decision had already been issued while the DNOR was still pending, the tax authority issues a decision setting aside the refund decision, under the procedure.

6. The 15-day period is for the analysis stage, not for payment of the VAT refund

As amended by Order no. 1,123/2026, the analysis stage provided must be completed within 15 working days from filing the VAT return or from the issuance of the decision correcting material errors in the VAT return, as applicable. This period must not be confused with the date on which cash is actually received. If a pre-refund tax audit is required, the procedure continues. If the tax inspection is suspended under the Tax Procedure Code, the processing deadline is extended by the duration of the suspension.

7. What should be checked before a significant VAT refund claim

From the CCFS perspective, preparation for a material VAT refund should start before the refund option is selected in D300. A preventive review can identify the same types of discrepancies that the new risk analysis places in the spotlight.

  • reconciliation of D300 with accounting records and VAT ledgers;
  • filing status of D390, D394 and D406 for deadlines that have already expired;
  • consistency with RO e-Factura and, where relevant, RO e-Cash Registers;
  • explanations for adjustments, corrections and significant increases in the amount claimed
  • documentation supporting investments and purchases that generated the negative VAT balance;
  • documentation supporting investments and purchases that generated the negative VAT balance;
  • cash-flow impact of a potential pre-refund tax audit.

The useful question is not only “How much VAT do we have to recover?”, but also “Can we explain and document quickly how the amount was built up if ANAF checks it before payment?”

8. What is different for non-resident EU companies

For taxable persons not established in Romania but established in another EU Member State, refund of Romanian VAT follows the separate procedure approved by ANAF Order no. 2,809/2016, as amended, including by Order no. 1,610/2022. A key point is the applicant’s status during the refund period. If the applicant was registered for VAT in Romania under Article 316 of the Fiscal Code during that period, the specialist department prepares a report proposing rejection of the refund under this procedure. Where there are doubts concerning specific invoices, ANAF may request an on-site verification at the Romanian supplier that issued the invoice. The result may be a full refund, a partial refund or rejection. For a non-resident, confirming eligibility before filing the application is essential: being registered for VAT in Romania during the period concerned may change the route through which the tax can be recovered.

9. Fiscal receipt with QR code: the legal obligation already exists

The second major topic for businesses is the fiscal receipt with QR code. Government Emergency Ordinance no. 69/2024 amended Government Emergency Ordinance no. 28/1999 and established that the date and time of issue, the fiscal receipt identification number and the fiscal serial number of the electronic fiscal cash register must also be printed on the receipt as a QR code. The stated purpose is to allow automated data capture by software applications and enable taxpayers, including via mobile devices, to verify that a fiscal receipt was genuinely issued by a fiscalised cash register.

10. The maximum two-year derogation does not automatically apply to every cash register

Government Emergency Ordinance no. 69/2024 provides a derogation for cash-register models for which testing by ICI Bucharest confirms that printing the required information as a QR code is technically impossible. Users of those models have a maximum of two years from the entry into force of Emergency Ordinance no. 69/2024 to comply. This should not be presented as a general two-year grace period for all cash registers. It depends on a technical finding concerning the relevant model.

11. Why QR-code implementation does not depend only on the merchant

The Romanian Government expressly acknowledged in the preamble to Emergency Ordinance no. 125/2024 that implementation requires several interdependent steps: amendments to secondary and tertiary legislation, software development by authorised distributors, testing of cash-register models by ICI Bucharest, obtaining supplements to technical approvals and installation of the software on each fiscal cash register by service technicians. The ordinance states that these stages are not the responsibility of economic operators. This is why compliance cannot be solved through a simple setting made by the merchant and why independent modification of the fiscal cash register is not recommended.

12. 1 November 2026: what is certain and what is still a draft measure

UPDATE: OUG 43/2026 of 30 October 2026 – the application of penalties has been postponed until 31 October 2027.

Government Emergency Ordinance No. 68/2025 suspends, until November 1, 2026, the application of penalties for issuing fiscal receipts without the elements specified in the legislation, including the information required under Article 4(2^1) in the form of a QR code. Unless further legislative amendments are introduced, this suspension will expire on the date specified in the legislation currently in force.

Separately, on 1 April 2026 the Ministry of Finance published a draft Government Decision aimed at modernising the fiscal cash-register system. Among other measures, the draft proposes an updated XML structure for data sent to ANAF and identifies 1 November 2026 as the implementation deadline for adapting systems and transmitting the new data.

The distinction is essential: the deadline in Emergency Ordinance no. 68/2025 concerning the suspension of sanctions is currently in force; the technical measures in the Ministry of Finance draft must remain described as draft measures until the final act is adopted and published.

13. What businesses should do now about the fiscal receipt with QR code

Because technical implementation depends on the cash-register model and authorised updates, the practical recommendation is not to wait for a potential sanction before checking the status.

  • contact the authorised distributor or accredited service unit for the model in use;
  • request written information on the availability or current status of the approved QR-code update;
  • do not independently modify the fiscal software or replace the cash register without confirmation of the applicable technical solution;
  • monitor acts published by the Ministry of Finance, ANAF and the Legislative Portal, especially around 1 November 2026;
  • keep evidence of requests made to the distributor/service provider, particularly where the update is not yet available for technical or regulatory reasons.

The QR-code obligation already exists. The practical question for a business is whether the model it uses can be brought into compliance through the authorised solution and what the real implementation timetable is for that device.

14. CCFS perspective: two different topics, one management lesson

VAT refunds and QR-code fiscal receipts may appear unrelated. In practice, both reflect the same direction of tax administration: data is increasingly digital, easier to cross-check and harder to treat in isolation. For a VAT refund, a discrepancy between D300, RO e-Factura, informative returns or a supplier’s tax status may influence when the company recovers cash. For the QR-code receipt, compliance depends on authorised technical infrastructure and the sanctions deadline must be monitored actively. For management, prevention is cheaper than correction: review the data before filing DNOR, explain discrepancies early and confirm with fiscal-technology providers whether the systems in use can meet the new requirements.

15. Frequently asked questions about VAT refund and fiscal receipt with QR code

What is a VAT refund through DNOR?

It is a refund claim made through a VAT return showing a negative balance and a refund option. Depending on the analysis required by the procedure, the return may be processed without a pre-refund tax audit or after such an audit.

Is one risk criterion enough for a DNOR to enter the risk route?

Yes. ANAF Order no. 1,425/2026 expressly frames the analysis by reference to the presence of at least one situation listed in Annex 6.

Can ANAF set aside a VAT refund decision that has already been issued?

Yes, in the situations provided by the procedure, where the decision was issued subject to subsequent verification, the return is still pending and circumstances arise that require a pre-refund tax audit.

What happens if DNOR is filed after the deadline?

The return is subject to the ex officio material-error correction procedure and the taxpayer is notified to carry the negative balance forward to the following VAT return.

Is a QR code mandatory on the fiscal receipt?

Yes. Emergency Ordinance no. 28/1999, as amended by Emergency Ordinance no. 69/2024, requires the date and time, receipt identification number and fiscal serial number of the device to be printed as a QR code, subject to the technical derogation provided for certain models.

What happens on 1 November 2026?

Under the legislation checked in October 2026, the application of certain sanctions concerning missing required elements, including QR-code data, is suspended until 1 November. The status should be rechecked if the article is published or read after that date.

Does the cash register have to be replaced for the QR code?

There is no generic answer. The solution depends on the model and the authorised update. The business should check the specific status with the authorised distributor or accredited service unit.

16. Legislative and official sources

Posted by Alexandra Băeșu Category: Accounting, Legislation