As the holder of a PFA (authorised self-employed individual) or as a person practising a liberal profession, you are two things at once in the eyes of ANAF: a person carrying on an activity and an individual with income and assets. A request may concern the activity, the person, or both. The first thing to establish is which of them.
The legal services described on this page are provided by lawyer Florin Hrițuliac, Brașov Bar, as part of his personal clientele; the work is carried out through the Mihai Guran Law Office (Cabinet de avocat Mihai Guran). This page is for information only.
About the lawyer →Read the heading and the first paragraph: who issues the document, under which article and whom it concerns. Your activity has its own tax identification number; the person has a personal numeric code (CNP). The document tells you which of the two it is aimed at.
| What you received | What it usually concerns | Where to read further |
|---|---|---|
| Compliance notice | discrepancies identified in the risk analysis; an invitation to correct your returns before a possible selection for inspection | The compliance notice |
| Notice of tax inspection, addressed to the PFA | the activity: income tax, contributions, VAT, for the periods stated in the notice | The notice of tax inspection |
| Request for information or documents | may concern the activity or transactions with third parties; it is not, in itself, an inspection | What documents ANAF may request |
| Notice of review of personal tax status | the person: income and assets, including those unrelated to the PFA | The review of personal tax status |
| Unannounced or anti-fraud inspection | the activity, without prior notice | The first hours of an inspection without notice |
| You do not know what it is | - | The identification sheet in the guide |
The list is not exhaustive and does not mean that every topic applies to you. It is what is worth checking first, in your own records, before giving any response.
The amounts received into your account, including into your personal account, compared with the income shown in your single tax returns (declarația unică).
The link between each expense and the activity, especially for assets also used privately: the car, the phone, the home.
The special VAT code for services supplied to clients in other Member States, and the exemption threshold. The VAT threshold
Whether the relationship with a client has, in fact, the features of an employment relationship. Recharacterisation of the activity
Suspending or ending the activity does not close the periods in which you worked. What matters is the limitation period. The tax limitation period
The invoices issued through the system, the receipts and payments register, and their reconciliation with bank statements. e-Factura for PFAs
If professional receipts also went into your personal account, or if you bought significant assets in the same period, questions may arise at both levels. Separating the flows, with a documented explanation, is the first thing we build.
The accountant keeps the records and files the returns. A consultation is useful when there is a communication with a time limit, when earlier periods are requested or when the risk concerns how the activity is classified. We can work together: we prepare the list of documents and the responses, and the accountant provides the records.
Which procedure it is, which time limit is running, which documents must be prepared and whether you should correct your returns.
The list of documents, the sensitive areas, the rules of communication and a log of the requests, before the start date.
The written responses and the written position on the draft inspection report. The administrative appeal is agreed separately.
Each stage has its own scope, documents and limits. Details on the How I work page.
Informative material, updated on 16 October 2026. It does not constitute legal or tax advice; individual situations must be assessed on their own facts.
Suspending or ending the activity does not close the periods in which you carried on the activity. What matters is the limitation period for the right to assess tax liabilities. Keep the registers and documents for the duration of the legal retention periods.
Not necessarily. The review of personal tax status concerns the person, not the activity. Read the issuer, the legal basis and the subject matter stated in the document.
The risk depends on the independence criteria actually met, not on the number of clients taken in isolation. See the analysis on recharacterisation of the activity.
The accountant remains responsible for the records. For the procedure, we can work together: we prepare the list of documents and the responses, and the accountant provides the records.
First we establish whether the procedure concerns the activity, the person, or both. Then we look at which periods are concerned and what records exist.
What helps to have to hand: the communication received, the receipts and payments register, the single tax returns filed.
The initial message does not create a mandate and is not a consultation. Do not send documents through the form; I will ask you for them after the first contact, through an appropriate channel.