{"id":5276,"date":"2026-08-18T12:32:12","date_gmt":"2026-08-18T10:32:12","guid":{"rendered":"https:\/\/ccfs.ro\/vat-anaf-inspections-and-new-tax-obligations-what-changes-starting-in-summer-2026\/"},"modified":"2026-08-18T12:45:46","modified_gmt":"2026-08-18T10:45:46","slug":"vat-anaf-inspections-and-new-tax-obligations-what-changes-starting-in-summer-2026","status":"publish","type":"post","link":"https:\/\/ccfs.ro\/en\/vat-anaf-inspections-and-new-tax-obligations-what-changes-starting-in-summer-2026\/","title":{"rendered":"VAT, ANAF Inspections and New Tax Obligations: What Changes Starting in Summer 2026"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Summary<\/h2><nav><div><div class=\"\"><a href=\"#ordine-anaf-controale-datorii-\u0219i-noi-obliga\u021bii-declarative\">1.ANAF Orders: Inspections, Debts, and New Reporting Obligations<\/a><div><div class=\"\"><a href=\"#intalnirile-cu-anaf-se-pot-desfa\u0219ura-prin-videoconferin\u021ba\">Meetings with ANAF can be held via videoconference<\/a><\/div><div class=\"\"><a href=\"#anaf-notifica-firmele-cu-datorii-de-minimum-40-000-lei\">ANAF Notifies Companies with Debts of at Least 40,000 Lei<\/a><\/div><div class=\"\"><a href=\"#inspectorii-antifrauda-pot-utiliza-camere-bodycam\">Anti-Fraud Inspectors May Use Body Cameras<\/a><\/div><div class=\"\"><a href=\"#formularul-f-8000-pentru-furnizorii-de-servicii-de-criptoactive\">Form F8000 for Crypto-Asset Service Providers<\/a><\/div><div class=\"\"><a href=\"#formularul-216-\u0219i-cota-de-0-9-pentru-taxa-pe-lux\">Form 216 and the 0.9% Rate for the Luxury Tax<\/a><\/div><\/div><\/div><div class=\"\"><a href=\"#ordinul-mf-nr-808-2026-noul-registru-de-eviden\u021ba-fiscala\">2.Ministry of Finance Order no. 808\/2026: The New Tax Records Register<\/a><\/div><div class=\"\"><a href=\"#3\">3.Law no. 161\/2026: 9% VAT for Certain Homes<\/a><div><div class=\"\"><a href=\"#restituirea-diferen\u021bei-de-tva\">Refund of the VAT Difference<\/a><\/div><\/div><\/div><div class=\"\"><a href=\"#4\">4.Law no. 170\/2026: VAT, Inheritance, and Insolvency Prevention<\/a><div><div class=\"\"><a href=\"#scutirea-directa-de-tva\">Direct VAT Exemption<\/a><\/div><div class=\"\"><a href=\"#scutire-temporara-pentru-anumite-succesiuni\">Temporary Exemption for Certain Inheritances<\/a><\/div><div class=\"\"><a href=\"#reguli-pentru-contribuabilii-afla\u021bi-in-proceduri-de-prevenire-a-insolven\u021bei\">Rules for Taxpayers Undergoing Insolvency Prevention Procedures<\/a><\/div><\/div><\/div><div class=\"\"><a href=\"#5\">5.New Rules on Transfer Pricing Documentation<\/a><\/div><div class=\"\"><a href=\"#5-1\">6.Frequently Asked Questions About the 2026 Tax Updates<\/a><div><div class=\"\"><a href=\"#faq-question-1786539047241\">At what debt amount does ANAF send the alert notification?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1786539077456\">How quickly must a videoconference proposed by ANAF be accepted?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1786539103893\">Can the taxpayer refuse the recording of an anti-fraud inspection?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1786539127355\">Is Form F8000 submitted even when there is no data to report?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1786539145365\">What is the luxury tax rate in 2026?<\/a><\/div><div class=\"\"><a href=\"#faq-question-1786539169654\">Until when can the 9% VAT rate be applied to homes?<\/a><\/div><\/div><\/div><div class=\"\"><a href=\"#c\">Conclusion<\/a><\/div><div class=\"\"><a href=\"#s\">Sources<\/a><\/div><\/div><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The 2026 tax updates bring important changes to taxpayers\u2019 relationship with ANAF, the conduct of inspections, and compliance with reporting obligations. The main measures include online meetings with ANAF, notifications for companies with debts of at least 40,000 lei, the use of body cameras during anti-fraud inspections, crypto-asset reporting, and updates to the tax on high-value assets.<br><br>The rules regarding the Tax Records Register, the 9% VAT rate for certain homes, VAT exemptions, and the treatment of taxpayers undergoing insolvency prevention procedures have also been amended.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ordine-anaf-controale-datorii-\u0219i-noi-obliga\u021bii-declarative\">1.ANAF Orders: Inspections, Debts, and New Reporting Obligations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Several ANAF orders published in 2026 change the way taxpayers communicate with the tax authorities, are inspected, or fulfill certain reporting obligations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"intalnirile-cu-anaf-se-pot-desfa\u0219ura-prin-videoconferin\u021ba\">Meetings with ANAF can be held via videoconference<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF Order no. 705\/2026 allows certain meetings between taxpayers and the central tax authority to be held online through the MF-ANAF videoconferencing platform.<br><br>The procedure may be used for the initiation and conduct of tax inspections, verification of personal tax situations, final discussions during inspections, hearings in documentary checks, the review of certain refund or installment payment requests, procedures concerning tax groups, hearings, and mediation.<br><br>The taxpayer is notified through the SPV and has two business days to opt for videoconferencing. Meetings are recorded and transcribed, and the minutes are also communicated through the SPV. Online participation does not remove the taxpayer\u2019s obligations or the consequences of failing to attend.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"anaf-notifica-firmele-cu-datorii-de-minimum-40-000-lei\">ANAF Notifies Companies with Debts of at Least 40,000 Lei<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF Order no. 758\/2026 introduces an alert notification for professional debtors with outstanding budgetary obligations of at least 40,000 lei.<br><br>The first notification is sent through the SPV when the threshold is reached. If the debts remain outstanding, ANAF may send notifications every six months until the debt is paid in full or the balance falls below 40,000 lei.<br><br>The procedure may apply to companies, authorized individuals (PFA), sole proprietorships, liberal professions, and other entities carrying out economic activities. Exemptions include, among others, debtors already in insolvency proceedings, public institutions, credit institutions, insurers, individuals who are not professionals, associations, and foundations.<br><br>The notification is preventive in nature and presents solutions such as mediation, payment facilities, and assistance services provided by ANAF.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"inspectorii-antifrauda-pot-utiliza-camere-bodycam\">Anti-Fraud Inspectors May Use Body Cameras<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF Order no. 851\/2026 allows anti-fraud inspectors to use portable audio-video cameras during inspections, identity checks, requests for explanations, seizure of documents or goods, transport checks \u2014 including RO e-Transport \u2014 and the identification of contraventions or possible acts of tax evasion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"formularul-f-8000-pentru-furnizorii-de-servicii-de-criptoactive\">Form F8000 for Crypto-Asset Service Providers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF Order no. 750\/2026 approved Form F8000, which is used to report information on crypto-assets. The obligation applies to reporting crypto-asset service providers in Romania and, in certain situations, to those reporting in another EU Member State or in a qualified jurisdiction.<br><br>The form must be submitted using a qualified digital certificate, including when the provider has no information to report. Therefore, the absence of reportable transactions does not mean the absence of a filing obligation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"formularul-216-\u0219i-cota-de-0-9-pentru-taxa-pe-lux\">Form 216 and the 0.9% Rate for the Luxury Tax<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF Order no. 917\/2026 updates Form 216 for declaring the special tax on high-value immovable and movable assets. Starting in 2026, the tax rate is 0.9%, compared with the previous rate of 0.3%.<br><br>The tax applies to individuals who own residential buildings with a taxable value exceeding 2,500,000 lei and to individuals or legal entities that own cars with an individual purchase value exceeding 375,000 lei. The tax rate applies only to the amount exceeding the legal threshold, not to the full value of the asset.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ordinul-mf-nr-808-2026-noul-registru-de-eviden\u021ba-fiscala\">2.Ministry of Finance Order no. 808\/2026: The New Tax Records Register<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ministry of Finance Order no. 808\/2026 establishes the template and rules for completing the Tax Records Register, a mandatory document for taxpayers subject to corporate income tax.<br><br>The Register must clearly show how the accounting result was reconciled with the taxable result and the corporate income tax declared. It must chronologically include the explanation of each transaction, the amount in lei, the accounting account code \u2014 where applicable \u2014 and the adjustments that influenced the tax calculation.<br><br>The document must be completed quarterly and\/or annually, as well as for other taxable periods, where applicable. It may be kept in written or electronic format, but the information must comply with the approved template and be consistent with the corporate income tax returns filed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">3.Law no. 161\/2026: 9% VAT for Certain Homes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law no. 161\/2026 extends, under certain conditions, the application of the reduced 9% VAT rate for the purchase of a home.<br>Between August 7 and September 30, 2026, inclusive, an individual may purchase only one home with 9% VAT if the following cumulative conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the usable floor area is no more than 120 sqm, excluding household outbuildings;<\/li>\n\n\n\n<li>the value of the home and the land does not exceed 600,000 lei, excluding VAT;<\/li>\n\n\n\n<li>the home can be used at the time of delivery;<\/li>\n\n\n\n<li>the delivery takes place no later than September 30, 2026;<\/li>\n\n\n\n<li>the buyer has not previously purchased a home with reduced VAT since January 1, 2023;<\/li>\n\n\n\n<li>by August 1, 2025, a legal document regarding the advance payment had been concluded.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For legal documents concluded between July 3 and July 31, 2025, it must also be proven that, by July 31, 2025, an advance payment of 20% of the value of the home excluding VAT was paid.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"restituirea-diferen\u021bei-de-tva\">Refund of the VAT Difference<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Individuals who purchased homes with 21% VAT between August 1 and August 6, 2026, may request a refund of the difference between the 21% and 9% rates, provided they meet all legal conditions. The refund is granted for a single home, and applications may be submitted starting October 1, 2026, after the ANAF procedure is approved.<br><br>The 9% VAT rate also applies temporarily to certain buildings purchased by local authorities to be rented at subsidized rates to individuals or families who cannot afford housing under market conditions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">4.Law no. 170\/2026: VAT, Inheritance, and Insolvency Prevention<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law no. 170\/2026 introduces, starting August 8, 2026, changes regarding VAT exemptions, certain inheritance matters, and the tax treatment of taxpayers undergoing insolvency prevention procedures.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"scutirea-directa-de-tva\">Direct VAT Exemption<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The law clarifies the direct VAT exemption for supplies of goods and services provided for the benefit of diplomatic missions, international organizations, and certain armed forces of EU Member States or NATO.<br><br>The exemption applies on the basis of an authenticated certificate. If the document is obtained at a later date, but within the limitation period, the exemption may be applied retroactively. If the certificate is missing at the time of the inspection, the tax authority may require VAT to be collected, with its subsequent acquisition allowing for an adjustment under the conditions provided by law.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"scutire-temporara-pentru-anumite-succesiuni\">Temporary Exemption for Certain Inheritances<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No tax is due for inheritance proceedings opened and finalized by September 30, 2026, inclusive, if the two-year period from the date of death expires between July 14 and September 30, 2026. The exemption is temporary and applies only to situations that meet these exact conditions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"reguli-pentru-contribuabilii-afla\u021bi-in-proceduri-de-prevenire-a-insolven\u021bei\">Rules for Taxpayers Undergoing Insolvency Prevention Procedures<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The law introduces specific rules regarding the order in which tax liabilities are settled, obligations included in a restructuring agreement or plan, the offsetting of negative VAT amounts, and access to payment installment arrangements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a rule, a taxpayer undergoing an insolvency prevention procedure cannot obtain a new payment installment arrangement. The application may be approved if the debtor exits the procedure before the decision is issued.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT amounts approved for refund after the confirmation of the agreement or the approval of the plan are offset against tax liabilities that are not included in it. Obligations on which the continuation of an existing payment installment arrangement or other payment facility depends cannot be included in a restructuring agreement or plan.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">5.New Rules on Transfer Pricing Documentation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Order no. 828\/2026 introduces new rules on transfer pricing documentation, applicable to transactions starting in 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For large taxpayers, the transfer pricing documentation is prepared annually and submitted electronically through the SPV if the established thresholds are exceeded. For small and medium-sized taxpayers, it is generally submitted only at ANAF\u2019s request during a tax audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Order also clarifies the rules regarding comparability studies, as well as the procedure by which ANAF may adjust or estimate transfer prices when the arm\u2019s length principle is not respected.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-1\">6.Frequently Asked Questions About the 2026 Tax Updates<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1786539047241\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">At what debt amount does ANAF send the alert notification?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The notification may be sent to professional debtors when outstanding budgetary obligations reach at least 40,000 lei.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1786539077456\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How quickly must a videoconference proposed by ANAF be accepted?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The option must be exercised through the SPV within two business days of receiving the notification.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1786539103893\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can the taxpayer refuse the recording of an anti-fraud inspection?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>In the situations regulated by ANAF Order no. 851\/2026, recording is not subject to the consent of the person being inspected. However, the inspector must inform the persons concerned.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1786539127355\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is Form F8000 submitted even when there is no data to report?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. Reporting crypto-asset service providers must submit it even when they have no information to report.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1786539145365\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the luxury tax rate in 2026?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The rate is 0.9% and applies only to the amount exceeding the legal threshold.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1786539169654\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Until when can the 9% VAT rate be applied to homes?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>In the situations regulated by Law no. 161\/2026, the delivery must take place by September 30, 2026, with all legal conditions being cumulatively met.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"c\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ccfs.ro\/en\/2026-legislative-updates-minimum-wage-meal-vouchers-medical-leave-e-invoice-dividends-ibon-pay-transparency\/\">The 2026 tax updates<\/a> bring new digital tools, control mechanisms, and reporting obligations. For companies, the priorities are constantly checking SPV messages, monitoring budgetary debts, and updating accounting and tax procedures.<br><br>The C&amp;C Financial Services team can support you in correctly interpreting and applying the new provisions, as well as in managing your relationship with the tax authorities. Contact us <a href=\"https:\/\/ccfs.ro\/en\/contact-en\/\">here<\/a> for an analysis tailored to your company\u2019s situation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"s\">Sources<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 ANAF Order no. 705\/2026<br>\u2022 ANAF Order no. 750\/2026<br>\u2022 ANAF Order no. 758\/2026<br>\u2022 Ministry of Finance Order no. 808\/2026<br>\u2022 ANAF Order no. 851\/2026<br>\u2022 ANAF Order no. 917\/2026<br>\u2022 <a href=\"https:\/\/lege5.ro\/Gratuit\/ge4tamrvha4do\/legea-nr-161-2026-privind-unele-masuri-fiscal-bugetare\" target=\"_blank\" rel=\"noopener\">Law no. 161\/2026<\/a><br>\u2022 <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/313247\" target=\"_blank\" rel=\"noopener\">Law no. 170\/2026<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 2026 tax updates bring important changes to taxpayers\u2019 relationship with ANAF, the conduct of inspections, and compliance with reporting obligations. The main measures include online meetings with ANAF, notifications for companies with debts of at least 40,000 lei, the use of body cameras during anti-fraud inspections, crypto-asset reporting, and updates to the tax on high-value assets. The rules regarding the Tax Records Register, the 9% VAT rate for certain homes, VAT exemptions, and the treatment of taxpayers undergoing insolvency prevention procedures have also been amended. 1.ANAF Orders: Inspections, Debts, and New Reporting Obligations Several ANAF orders published in 2026 change the way taxpayers communicate with the tax authorities, are inspected, or fulfill certain reporting obligations. Meetings with ANAF can be held via videoconference ANAF Order no. 705\/2026 allows certain meetings between taxpayers and the central tax authority to be held online through the MF-ANAF videoconferencing platform. The procedure may be used for the initiation and conduct of tax inspections, verification of personal tax situations, final discussions during inspections, hearings in documentary checks, the review of certain refund or installment payment requests, procedures concerning tax groups, hearings, and mediation. The taxpayer is notified through the SPV and has two business [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[114,115],"tags":[160,158,162,130],"class_list":["post-5276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation","category-accounting","tag-legislative-updates","tag-medical-leave","tag-tax-changes-2026-en","tag-vat"],"_links":{"self":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/comments?post=5276"}],"version-history":[{"count":2,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5276\/revisions"}],"predecessor-version":[{"id":5281,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5276\/revisions\/5281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media\/5007"}],"wp:attachment":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media?parent=5276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/categories?post=5276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/tags?post=5276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}