Five tools to fill in or print: the checklist for the first conversation, the communication identification sheet, the register of requests and documents handed over, the questions for the consultation and the table of time limits. Each sheet starts on a new page when printed.
Current version: https://fhtaxlaw.ro/en/fise-control-fiscal · version 1.0 of 16 October 2026
Tick what you have. You do not need to have everything; the list shows what is missing.
Fill it in with the document in front of you. The answers tell you which procedure it is and which time limit may be running; the chapter in the guide tells you what comes next.
| Question | Where to find the answer | Your answer |
|---|---|---|
| Who issued the document? | the letterhead: the ANAF structure (county tax office, regional directorate, Anti-Fraud Directorate (Antifrauda), DGAMC (the large taxpayers directorate), etc.) | |
| What is the document called? | the title below the letterhead: notification (notificare), notice (aviz), request (solicitare), draft report (proiect de raport), decision (decizie), payment demand (somație) | |
| Whom does it concern? | the addressee: the individual (CNP, personal numeric code), the PFA (authorised self-employed individual) or the company (CIF, tax identification number) | |
| Under which article? | the first paragraph; usually an article of the Tax Procedure Code | |
| What number and what date does it bear? | the registration number and the date of issue | |
| When and how did you receive it? | SPV (the date of the message), post (the date on the acknowledgement of receipt), hand delivery (the date of the signature) | |
| Which periods and which taxes are mentioned? | the body of the document | |
| What are you asked for, and by when? | the body of the document: documents, returns, attendance in person, reply | |
| Which remedy or which right is mentioned? | the end of the document: administrative appeal, time limit, competent body |
The date of issue is not the same as the date of communication. Time limits run, as a rule, from communication. The explanation is in the chapter ANAF communications in SPV.
One row for each request received during the inspection. At the end of the inspection, the register shows what was requested, what was handed over, when and in what form. Keep it together with the copies of the documents handed over and the signed document lists (opisuri).
| No. | Date of the request | How it was received (in writing, verbally, e-mail) | What was requested | Time limit granted | What was handed over (document list) | Date of handover and proof | Who replied | Remarks |
|---|---|---|---|---|---|---|---|---|
| 1 | ||||||||
| 2 | ||||||||
| 3 | ||||||||
| 4 | ||||||||
| 5 | ||||||||
| 6 | ||||||||
| 7 | ||||||||
| 8 |
Write them down beforehand. A good consultation answers all of them, even if some of the answers are “it cannot be known yet”.
The table does not calculate the time limit for you. It shows which time limit exists, from which event it runs, which exceptions change it and where it is laid down. The exact date is established on the basis of the document received.
| Time limit | Duration | Event from which it runs | Exceptions and qualifications | Legal basis |
|---|---|---|---|---|
| Compliance after a compliance notice | 30 days | communication of the compliance notice | correction does not rule out later selection; unremedied high risk leads mandatorily to an inspection | Art. 1211, 1401 of the Tax Procedure Code (TPC) |
| Interval between the notice and the start of the inspection | 15 days; 30 for large taxpayers | communication of the notice of tax inspection | notice communicated at the start of the inspection in five cases; the time limit can be waived; postponement once only, for justified reasons | Art. 122(2)-(5) TPC |
| Correcting returns before the inspection | until the start date | communication of the notice of tax inspection | returns filed after the start, for the periods under inspection, are not taken into account | Art. 122(7)(e), Art. 105(8) TPC |
| Maximum duration of the inspection | 45 days; 90 (medium-sized taxpayers); 180 (large taxpayers, secondary establishments, non-residents) | the start date | excluding periods of suspension; if double the duration is exceeded, the inspection terminates | Art. 126 TPC |
| Suspension of the inspection | at most 6 months; at the taxpayer's request, at most 3 months | the suspension decision | exceptions to the 6-month cap; the decision can be challenged | Art. 127 TPC |
| Final discussion | at least 3 working days; 5 for large taxpayers | communication of the draft inspection report | the taxpayer may waive the discussion | Art. 130(2)-(4) TPC |
| Written position in the inspection | 5 working days; 7 for large taxpayers | completion of the inspection (date of the final discussion or of the waiver) | extension with the agreement of the head of the inspection | Art. 130(5) TPC |
| Issue of the decision after the inspection | at most 25 working days | completion of the inspection | - | Art. 131 TPC |
| Documents and explanations in a desk review | 30 days | communication of the notification (înștiințare) | extension for good reasons | Art. 149(1)-(2) TPC |
| Written position in a desk review | 5 working days (+ at most 5) | the hearing | the decision, within at most 25 working days of the hearing | Art. 149(6) TPC |
| Documents requested in a review of personal tax status | 60 days, on pain of forfeiture | communication of the notice of review | a single extension of 30 days | Art. 138(6) TPC |
| Duration of the review of personal tax status | at most 270 days | the start date | excluding the periods granted for documents | Art. 140(6) TPC |
| Written position after an unannounced or anti-fraud inspection | 5 working days | to be checked on the official report (Art. 135, Art. 1371 TPC) | - | Art. 135, 1371 TPC |
| Option for videoconference | 2 working days, on pain of forfeiture | the information message in SPV | the option can no longer be changed | ANAF President's Order No 705/2026 |
| Payment of the differences in the decision | by the 5th or the 20th of the following month | communication of the decision (between the 1st-15th or the 16th-31st of the month, respectively) | - | Art. 156(1) TPC |
| Administrative appeal | 45 days, on pain of forfeiture | communication of the decision | 3 months if the decision does not state the remedy, the time limit and the competent body | Art. 270 TPC |
| Oral presentation of the appeal | request within at most 30 days | registration of the appeal | on pain of forfeiture | Art. 276 TPC |
| Referral to the court if the appeal is not resolved | after 6 months | filing of the appeal | extensions and periods of suspension are not counted | Art. 281(5) TPC |
| Action in administrative court proceedings | 6 months | communication of the decision resolving the appeal | for good reasons, at most one year | Article 11(1)(a) and (2) of Law No 554/2004 |
| Maintaining a suspension obtained before proceedings | the action for annulment must be brought within 60 days | communication of the decision resolving the appeal | otherwise the suspension ceases by operation of law | Art. 278(5) TPC |
| Payment or mediation after a payment demand | 15 days | communication of the payment demand | notice of the intention to mediate stops enforcement from starting | Art. 230, 2301 TPC |
| Appeal against enforcement | 15 days, on pain of forfeiture | the date on which you became aware of the enforcement act | filed with the court | Art. 260-261 TPC |
| Limitation period for the right to assess tax obligations | 5 years; 10 years for criminal offences sanctioned by a final judgment | 1 July of the year following the year for which the obligation is owed; for the 10-year period, the date on which the offence was committed (Art. 110(4)) | grounds for interruption and suspension, including the duration of the inspection | Art. 110-111 TPC |
Time limits expressed in days are calculated under the Civil Procedure Code, unless the tax legislation provides otherwise (Article 75 of the Tax Procedure Code); those expressed in working days follow their own rule. Do not use the table as an automatic calculation tool: the date of communication and the exceptions must be checked on each document.
Informational material, updated on 16 October 2026. It does not constitute legal or tax advice; individual situations must be analysed case by case.
Requests for documents, explanatory notes and replies remain on the file. Assistance in the procedure means keeping a record of requests, written replies and preparing the written position within the time limit.
What helps to have to hand: the notice, the requests received and the replies given, the signed official reports.
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.