From the first ANAF communications to preparing documents, to the findings and to the administrative appeal. With separate paths for individuals, PFAs (authorised self-employed individuals) and companies.
Current version: https://fhtaxlaw.ro/en/ghid-control-fiscal · version 1.0 of 16 October 2026
The guide is intended for readers with an average understanding of economic and tax matters: individuals, PFA holders, company directors and people who manage the relationship with the accountant. It does not assume legal training. The technical notes provide additional explanations and reference points for professionals.
Tax control is not a single procedure. The tax inspection is the best known, but not the only one. The compliance notice (notificare de conformare), the desk review (verificare documentară), the review of personal tax status (verificarea situației fiscale personale) and the anti-fraud inspection have different rules, time limits and consequences. That is why the guide uses the broader title and begins with identifying the document you have received.
Each topic has three levels: the short explanation, the practical application (“what I check, what I prepare, what I ask”) and the technical note, with the legal basis, the exceptions and the consequences. You can read only the first two; the technical note is for those who want to verify.
In the text, statements are marked according to their nature:
The guide is general information. It does not replace an analysis of your documents and does not create a legal assistance relationship.
The first thing to do is to find out what document you have; the answer comes after that. The title under the letterhead and the article of law in the first paragraph tell you which procedure it is. The time limit runs, as a rule, from the date on which the document was communicated to you, not from the date on which it was issued, nor from the date on which you read it.
| What you received | What it is | What time limit may run, and from when | Read |
|---|---|---|---|
| A phone call or a message “from ANAF”, without any document | no formal procedure | no time limit. Ask for the request to be sent to you in writing | The phone call from ANAF |
| Compliance notice | an invitation to correct your returns before a possible selection for control; it is not, in itself, a control | 30 days from communication to file or correct your returns | The compliance notice |
| Request for information or documents; summons to the premises of the tax authority | a request within a procedure or for an analysis; it must be in writing and state what is requested | the time limit set in the document; it must be reasonable and may be extended for justified reasons | What documents ANAF may request |
| Notification of differences identified, with a request for documents and explanations | desk review, carried out at the office, on the basis of the tax file | 30 days from communication for documents and explanations | The desk review |
| Notice of tax inspection (aviz de inspecție fiscală) | the announcement of a tax inspection, with the periods and taxes to be checked | the inspection may not begin before the date in the notice; between communication and the start: 15 days (30 for large taxpayers). Until the start you may file or correct returns for the periods in the notice | The notice of inspection |
| Notice of review of personal tax status | a review of an individual's income, by comparison with assets and expenditure | 60 days from communication for the documents requested, on pain of forfeiture; a single extension of 30 days. The notice also requests the declaration of assets and income: check the time limit stated in the notice | The review of personal tax status |
| A control at your premises, without a notice, followed by an official report (proces-verbal) | unannounced inspection or anti-fraud inspection; neither is a tax inspection | written position within 5 working days (Articles 135 and 1371 of the Tax Procedure Code); the date from which the time limit runs must be checked on the official report | Control without a notice |
| Notification in SPV (Spațiul Privat Virtual), ANAF's online taxpayer account, about a meeting by videoconference | the offer to hold the meeting remotely | 2 working days to choose, on pain of forfeiture; the choice can no longer be changed | The videoconference |
| Draft inspection report, with the date of the final discussion | the proposed findings, before the decision | the final discussion takes place at least 3 working days after communication (5 for large taxpayers); the written position: 5 working days from the end of the inspection (7 for large taxpayers) | The draft report |
| Tax assessment decision | the act that establishes the amounts payable | administrative appeal: 45 days from communication (3 months if the decision does not state the means of challenge, the time limit and the competent body). Payment: by the 5th or the 20th of the following month, depending on the date of communication | The report and the decision |
| Decision suspending the inspection or decision ordering a re-inspection | acts issued in the course of the procedure | they can be challenged | Duration and suspension, The re-inspection |
| Decision on the administrative appeal | the response to the administrative appeal | an action before the administrative court, within 6 months of communication of the decision (Article 11(1)(a) of Law No 554/2004) | Tax litigation |
| Payment demand, accompanied by an enforcement order | the start of enforcement | 15 days from communication to pay or to notify your intention to seek mediation; appeal against enforcement: 15 days | The appeal against enforcement |
| Garnishment of a bank account (learned of from the bank) | an act of enforcement | appeal against enforcement: 15 days from the date on which you became aware of it | The appeal against enforcement |
The form to fill in is among the guide's worksheets.
Law A tax administrative act produces effects from communication; an act not communicated in accordance with Article 47 of the Tax Procedure Code cannot be relied on against the taxpayer and produces no effects (Article 48 TPC). For an electronic act, the date of issue is the date on which the electronic signature is applied (Article 46(9)); the tax authority must initiate communication within no more than 10 working days of issue (Article 47(19)).
Law Time limits are calculated under the Civil Procedure Code, unless the tax legislation provides otherwise (Article 75 of the Tax Procedure Code).
Law Under the calculation rule in the Civil Procedure Code (Article 181), time limits expressed in days are counted in clear days, and a time limit that expires on a non-working day is extended to the first working day that follows. Time limits expressed in working days (for example those in Article 130 of the Tax Procedure Code) follow their own special rule.
Legal bases, in the order of the table: Articles 1211 and 1401 (the compliance notice); Articles 56, 58, 64, 6(3) and 76 (requests and time limits); Article 149 (the desk review); Article 122 (the notice of inspection); Article 138(5)-(6) (the notice of review); Articles 134-1371 (unannounced and anti-fraud inspections); ANAF President's Order No 705/2026 (the videoconference); Article 130 (the final discussion and the written position); Articles 270 and 156 (the administrative appeal and payment); Articles 127-128 (suspension and re-inspection); Article 281 TPC and Article 11 of Law No 554/2004 (the court); Articles 230, 2301 and 261 (the payment demand, mediation, the appeal against enforcement).
Situations in which the answer differs: in five cases the notice of inspection is communicated only when the inspection begins (Article 122(4)); the time limit for the administrative appeal becomes 3 months where the act does not state the means of challenge (Article 270(2)); an act communicated by public notice is deemed communicated 15 days after the notice is posted (Article 47(7)).
The document and the subject matter of the procedure determine the path. Below is what usually happens, depending on who you are.
Practice The first signal is, as a rule, a compliance notice or a request concerning your income or the source of certain amounts. A notice of review of personal tax status may follow.
What you prepare: bank statements, the returns filed, the documents that explain large amounts (gifts, loans, inheritances, sales).
Read: chapter 1, the review of personal tax status, communications in SPV.
If a family member or another person is helping you, the decision and the signature remain yours.
Practice The request may concern the activity (an inspection of the PFA), the person (the review of personal tax status) or both, in parallel.
What you prepare: the receipts and payments register, the single tax returns, contracts, invoices, statements of the account used for the activity.
Read: ANAF control of a PFA, reclassification of the activity.
Practice The first signal comes from the accountant or via SPV: a notice of tax inspection, a request for documents, a discrepancy between returns. The point of contact may be the director, the chief financial officer or the accountant; the obligations and the contract belong to the company.
What you prepare: the notice, the returns and trial balances for the periods concerned, the list of sensitive transactions, a single person for communication with the inspectors.
Read: the notice of inspection, conduct during the control, who does what.
Many checks start from ordinary transactions: money received from family, an inheritance, a flat bought, payments received abroad, online sales. None of them is, in itself, a tax problem. It becomes one when the amount cannot be explained with documents. The difference between a question and a case file is, most of the time, what documents exist at the moment the question is asked.
| The situation, as you describe it | The question that may arise | What changes the answer | When the concern is, as a rule, unfounded | Where to read |
|---|---|---|---|---|
| “My parents gave me money for a flat.” | Is the amount a gift, a loan or income? How is its origin proven? | bank transfer or cash; a document drawn up at the time; the source of the money on the parents' side; the size of the amount relative to declared income | a bank transfer from an account with a history, an amount consistent with the parents' income, a document from the time of the transfer | Cash and bank transfers |
| “I borrowed money from a friend.” | A genuine loan or an unjustified amount? | a dated contract, transfers in both directions, repayments | loan and repayments through the bank | Cash and bank transfers |
| “I inherited money and a house.” | What document proves the origin? | the certificate of inheritance, assets in another state | succession formally settled, assets inventoried | The declaration of assets |
| “I have savings built up over the years, kept at home.” | How are old savings proven? | income declared at the time, historical bank withdrawals, living expenses | documented bank withdrawals, consistent with declared income | The expert in the wealth review |
| “I bought a house and a car this year.” | Are the purchases covered by documented sources? | the loan, the sale of an earlier asset, the spouse's contribution | full bank financing | Taxation of individuals |
| “I move my money between accounts, including abroad.” | Could my own transfers be mistaken for receipts? | the holder of the accounts, complete statements, reports from other states | complete statements for all accounts | Foreign accounts and CRS |
| “I sell things online” or “I sold two flats”. | Personal assets or economic activity? | the origin of the goods, purchase for resale, frequency, intention | the sale of one's own used goods, of one's personal home | Economic activities as an individual |
| “I have had a single client for years on my PFA.” | Can the activity be reclassified as dependent? | the independence criteria actually met | own organisation, own risk, several clients over time | Reclassification of the activity |
| “The shareholder put money into the company and is taking it back.” | Loan, capital contribution, dividend? | contract, resolutions, bank documents, the balance of the shareholder's account | contract and documented repayments | The director who takes money out of the company |
| “We have consultancy invoices without much documentation.” | Was the service actually provided? | reports, correspondence, results | documented provision of the service | Company expenses |
Hypothetical example. In 2025 Andrei buys a flat for RON 400,000. RON 250,000 comes from a loan, RON 100,000 from his parents by bank transfer, RON 50,000 from his own savings, withdrawn over time from his salary account. Without any document between him and his parents, the transfer can be explained through the statements of both accounts and a statement by the parents; a document drawn up at the time (for example, the gift contract, in the form required by the Civil Code) would have been stronger than one drawn up after a notification. The savings are documented by the withdrawals from the salary account. In this example, there is no amount without an explanation.
A transfer is not income merely because it exists. The tax question arises when the tax authority compares assets and expenditure with declared income and finds a difference. In the review of personal tax status, the explanation for the difference must be supported by documents; amounts whose source is not identified may be taxed separately. The legal basis and the calculation rules are in the chapter on the review of personal tax status.
The situations in the table are not an exhaustive list. They are the most frequent ones among the questions received.
Several people usually take part in a control. Each has a role that the others cannot fully take over. Problems arise when the roles get mixed up: the accountant ends up explaining a legal classification to the inspectors, or the client answers orally questions that should have been answered in writing.
| Who | What they do | What they do not do |
|---|---|---|
| The client (the individual, the PFA holder, the company director) | decides, signs, takes responsibility for the answers, consents to documents being sent | does not give unprepared oral explanations about legal classifications |
| The accountant | keeps the books, files the returns, carries out the reconciliations, explains the entries | does not represent the client in court; is not obliged to formulate the legal position |
| The lawyer | analyses the procedure and the time limits, drafts the written communications, the written position, the administrative appeal, represents the client in court | does not keep the accounting records and does not prepare the returns |
| The party-appointed tax expert | redoes the calculation and checks the tax authority's method, in the procedure or in court | does not represent the party; in the same case, the same person is not both lawyer and expert |
Law The taxpayer is entitled to specialist or legal assistance throughout the inspection (Article 124(3) of the Tax Procedure Code), and representation before the tax authority is through an authorised representative (Article 18 TPC). For a lawyer, the right to act derives from the legal assistance contract.
Recommendation The capacities of lawyer, tax consultant and judicial tax expert are exercised separately. The capacity in which the professional acts is established in the contract, and the capacities are not combined in the same case.
Since 17 June 2026, some meetings with the central tax authority can be held by video conference: the start, the conduct and the final discussion in a tax inspection and in a review of personal tax status, hearings (including in a desk review), audiences with officials and mediation. Video conference is an option for the taxpayer, not an obligation. Not every meeting can be held remotely, and the rules are strict.
Law ANAF President's Order No 705 of 5 June 2026, in force since 17 June 2026, issued under Article 342(1) of the Tax Procedure Code. It applies only to the central tax authority and only to taxpayers registered in the SPV. The list of procedures is in the annex to the order (Article 2) and may be supplemented by publication on the ANAF portal. The administrative appeal (oral presentation) and the anti-fraud inspection do not appear on the list.
Recommendation Treat the connection time as you would the time of a meeting at the authority's premises: the order provides that lateness makes participation impossible. For a hearing, failure to appear on two consecutive dates means that the hearing is deemed to have taken place (Article 9(3) of the Tax Procedure Code).
Recommendation Choose video conference only if you have a stable connection, a space where you can be alone and the documents to hand. For the final discussion of an inspection involving large amounts, attending in person remains, as a rule, the safer option.
At the end of the inspection you receive two different documents. The tax inspection report sets out the findings and responds, with reasons, to your written position. The tax assessment decision is the act that establishes the amounts and that is appealed. The report is the basis of the decision, and the decision is issued within no more than 25 working days of the end of the inspection.
| Document | Its role | What you do with it |
|---|---|---|
| Draft inspection report | the proposed findings, before the final discussion | you prepare the written position; it is the last opportunity to change the findings before the decision |
| Tax inspection report | the final findings and the inspectors' opinion on your written position | you check it: has it answered every argument? You use it as the basis of the administrative appeal |
| Tax assessment decision | the title of claim: it establishes the amounts; it also serves as a payment notification | the administrative appeal, within 45 days of communication; separately, the options for payment or suspension. A decision not to amend the tax base establishes no amounts, but it can be appealed (Article 268 of the Tax Procedure Code) |
| Report referring the matter to the criminal investigation bodies | drawn up when the inspectors find facts that may constitute criminal offences | it is not a tax administrative act (Article 150(1) of the Tax Procedure Code); the inspection ends for the obligations and periods referred (Article 132) |
Hypothetical example. A company is communicated the tax assessment decision on 10 March. The payment deadline is 5 April. The administrative appeal can be filed until 25 April: 45 days counted in free days, extended to the first working day if 25 April is not a working day. The appeal does not stop enforcement. If the amount puts the business at risk, the application for suspension to the court must be prepared in parallel with the appeal, not afterwards.
Law The inspection report contains the reasoned opinion on the taxpayer's written position and is the basis of the tax assessment decision, the decision not to amend the tax base or the decision amending the tax bases, issued within no more than 25 working days of the end of the inspection (Article 131 of the Tax Procedure Code). The tax assessment decision also serves as a payment notification (Article 95(6)). During the inspection, the taxpayer may request a provisional tax assessment decision (Article 133).
Law The administrative appeal is an administrative remedy against the title of claim; the tax base and the claim are appealed together; decisions not to amend the tax base can also be appealed (Article 268 of the Tax Procedure Code). It is filed in writing with the issuing tax authority, no stamp duty is payable (Article 269) and, for acts of the central tax authority, it is decided by the specialised structure within the Ministry of Finance (Article 272). The time limit: 45 days from communication, on pain of forfeiture, or 3 months if the act does not contain the information on the remedy (Article 270). The report referring the matter for criminal investigation is not a tax administrative act (Article 150(1)).
Law The administrative appeal does not suspend enforcement (Article 278(1) of the Tax Procedure Code). Suspension is requested from the administrative court, against a security calculated in bands (Article 278(2)). If the appeal is not decided within 6 months of filing, you can go directly to court (Article 281(5)).
The inspection ends with the decision, but the file does not. The time limits for the appeal and for payment, and the limitation period, continue to run, and the same period can be checked again only in limited cases. What you keep now determines what you can prove in a few years' time.
Law An inspection is carried out only once for each type of claim and period (Article 118(3) of the Tax Procedure Code). The exceptions: re-inspection, if additional data emerge that were unknown (Article 128); redoing the inspection, if the decision was set aside on administrative appeal (Article 129); resumption after termination or after a criminal referral has been closed (Article 126(2), Article 132(5)). After an inspection completed with a report and a decision, the reservation of subsequent verification is cancelled (Article 94(3)), and the tax returns for that period can no longer be corrected, subject to the exceptions in Article 105(6).
Law Limitation period for the right to establish tax obligations: 5 years, from 1 July of the year following the one for which the obligation is due (Article 110(1)-(2) of the Tax Procedure Code); 10 years for claims arising from acts provided for by criminal law, punished as such by a final court judgment (Article 110(3)-(4)).
This is a review of an individual, not of a company or of a PFA (authorised self-employed individual). ANAF compares declared income with income estimated on the basis of assets, expenditure and money flows. If the difference is not explained with documents, tax is assessed on the income considered unjustified. The procedure concerns income tax only.
Law Articles 138-147 of the Tax Procedure Code. Risk threshold: Article 138(2)(a). Compliance notice: Article 1401. Notice and statement of assets: Article 138(5)-(7) and Article 141. The 60-day time limit and the extension: Article 138(6); if the documents are not filed, the review is carried out on the basis of the information held by the tax authority (Article 138(10)). Duration: Article 140(6)-(7). Place: Article 140(3)-(51). Conclusions and written position: Article 145. Decision: Article 146. Indirect methods: ANAF President's Order No 675/2018, as amended, among others, by Order No 91/2026.
Law Competence lies with the General Directorate for the Control of Individuals' Income and with the tax review services; since July 2026, ANAF President's Order No 768/2026 also includes the General Directorate for Tax Anti-Fraud. For the taxation of income whose source is not identified, see the analysis on the expert in wealth reviews.
Situations in which the answer differs: through the cross-reference in Article 147 of the Tax Procedure Code to the inspection rules, exceeding twice the statutory duration leads to termination (Article 126(2)), and acts issued after termination are null and void (Article 49(1)(f)); how the duration is calculated in this procedure is not settled; a new review of the same period is possible only if additional data emerge (Article 144).
The chapters are on this page or in separate analyses, linked below. Those marked “in preparation” are not yet published; until then, the link leads to the closest analysis, if there is one.
The guide is based on the consolidated text of the Tax Procedure Code (Law No 207/2015) published by ANAF (last amendment indicated: Law No 170/2026), consulted on 16 October 2026, and on ANAF President's Orders No 705/2026 (video conference), No 420/2023 (the compliance notice in inspections), No 675/2018, as amended (indirect methods), No 768/2026 (competence in the review of personal tax status) and No 1090/2022 (communication through the SPV). The references to Law No 554/2004 on administrative court proceedings and to the Civil Procedure Code, for calculating time limits, were checked in the version in force on 17 October 2026, as was Order No 1090/2022. The articles are cited in the technical notes of each chapter.
Author and legal review: Florin Hrițuliac. Date of verification: 16 October 2026.
The guide is reviewed quarterly and after every relevant amendment to the Tax Procedure Code or to the ANAF orders on inspections.
Information material, updated on 16 October 2026. It does not constitute legal or tax advice; individual situations must be analysed case by case.
No. The guide explains the procedures and time limits in general terms. A consultation analyses your documents and tells you what applies in your specific case.
With chapter 4: the title of the document, the issuing body and the article of law in the first paragraph indicate the procedure. The time limit runs, as a rule, from communication, not from issue.
No. The inspection concerns a taxpayer's tax obligations for certain periods. The review of personal tax status concerns only individuals and only income tax, by comparing declared income with assets and expenditure.
Quarterly and after every relevant amendment to the Tax Procedure Code or to the ANAF orders on inspections. The date of the last verification and the change log are at the end of the page.
A phone call does not start any time limits. A communicated act does. Tell me what document exists, or whether there is none; we will establish what procedure it is and what comes next.
Useful to have to hand: the name of the institution and of the person who called, the date, what you were asked for, any message received in the SPV.
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.