Through Order of the President of ANAF no. 768/2026, in force from 6 July 2026, inspectors of the Antifraud Directorate can themselves carry out the personal tax situation check (verificarea situației fiscale personale) and issue tax assessments — including the 70% tax on income whose source cannot be justified. This note sets out what changed and what a well-documented taxpayer should keep in order.
On 6 July 2026, Order of the President of ANAF no. 768/2026 entered into force, published in the Official Gazette, amending Order no. 2,778/2020 on the competence to carry out the personal tax situation check. The change looks technical, but the effect is significant.
Until now, Antifraud inspectors could only find the existence of undeclared income; the case was then transferred to the specialised structure for controlling individuals' income, which re-examined the matter. That "filter" has been removed: Antifraud inspectors can now carry out the personal tax check directly and issue the tax assessment, including applying the 70% rate to income from an unidentified source.
In practice, an antifraud check that starts from a company, from crypto transactions, from bank transfers or from a report can continue, without transferring the file to another structure, with the check of personal wealth. The circuit that previously required time and a second evaluation filter has been compressed. For an internationally mobile individual or family with assets and accounts connected to Romania, the practical takeaway is simply this: the documentation that supports the source of funds should be in order before, not after, any contact with the authority.
A reminder — the 70% rate. Since July 2024, the Tax Code provides a 70% rate for income found by the tax authorities whose source has not been identified. The rate does not apply to any irregularity: it presupposes completion of the personal tax situation check and a finding of a significant difference — greater than 10% of the declared income, but not less than RON 50,000. It is, in other words, a targeted rule applied at the end of a defined procedure, not a general penalty.
In practice, the burden of justifying the source of funds falls on the taxpayer. What is, for a family, an obvious fact is, for the tax authority, a mere assertion — until it is supported by documents. For an internationally connected taxpayer, the following are the everyday situations worth keeping documented:
Immovable property, vehicles, deposits or financial assets whose value exceeds the income declared in the period checked.
Amounts received from work, investment or from third parties outside the country, without documents proving their nature and source.
Crypto-assets or investments undeclared or partly declared — an area ANAF sees increasingly well through the exchange of information.
Amounts "from parents, relatives or friends" without documents bearing a certain date, hard to prove later before the tax authority.
Successive transactions in vehicles, property or goods, which ANAF may treat as taxable economic activity.
Gifts, family support — real explanations that, without documents, remain mere assertions.
ANAF compares the data it holds — banks, notaries, vehicle registers, international exchange of information, platforms — with declared income.
You have 30 days to file or correct returns and to explain, with documents, the source of your income. This is the key stage: a coherent response can close the case before any check.
If the risk persists, the verification notice is served, together with the request for documents — including the statement of assets and income.
The financial flows are reconstructed through indirect methods (source and use of funds, cash flow, net worth), usually within the 5-year limitation period.
Differences that remain unjustified are taxed — now including through a decision issued by Antifraud inspectors — with ancillary charges. The decision can be challenged administratively and in court.
One aspect not to be underestimated: where the amounts are large or the flows appear concealed, the tax file may proceed in parallel with a criminal file — tax evasion or money laundering. The tax defence and the criminal defence must be coordinated from the first day, because statements given in the tax procedure can be used in the criminal one.
The 30 days are the window in which the matter can be closed cheaply. Silence leads almost certainly to a verification notice.
"I saved over time" justifies nothing without statements, contracts and transfer evidence to support the assertion.
Backdated documents or loan contracts drawn up after the notice aggravate the situation and can attract criminal liability.
Different explanations given by spouses, relatives or partners, in parallel procedures, contradict one another and become evidence.
If you have received nothing from ANAF: carry out a preventive "audit" of your own situation — inventory the large inflows of the last 5 years and check what you can prove with documents. Family loans, money from abroad, crypto gains: all can be correctly documented before they become an issue.
If you have received a compliance notice or a verification notice: do not respond on the first impulse. The 30-day deadline is sufficient for a professionally built response — but short if you lose it in hesitation. A documented explanation now can close the matter before it escalates.
If the check is under way or you have received the tax assessment: there are remedies — the administrative challenge, the court action, the forensic tax expert report — but the prospects depend decisively on how early you enter the procedure with a strategy.
Yes. From 6 July 2026, the Antifraud Directorate's competence covers the personal tax situation check of any individual identified as a tax risk, whether or not connected to a company.
No. It applies only to income from an unidentified source found through a personal tax situation check, where the difference from declared income exceeds 10%, but not less than RON 50,000.
Not necessarily. The notice is exactly the stage at which you can avoid the check: if within 30 days you clarify the situation with documents or correct the returns, the risk can be closed with no formal check.
As a rule, within the 5-year limitation period. For the flows in that period it is essential to be able to prove the source of the funds.
Informational material, updated to 17 July 2026. It does not constitute legal or tax advice; individual situations must be analysed case by case.
Time limits run from the moment of communication. An initial discussion clarifies what is alleged, what you need to justify and how the defence is built — before an estimate becomes a tax assessment.