Preparing for ANAF: create a clear flow of information

Preparing for a tax review means being able to explain the facts and find the documents supporting them. A clear process for requests and responses reduces confusion and helps the team exercise its rights on an informed basis.

Identify the procedure and scope of the request

A notification, a documentary review and a tax inspection are different procedures. Read the document received: issuing authority, purpose, periods, obligations covered and deadlines. Do not automatically apply one procedure’s rules to another or assume every review follows the same timetable.

The Romanian Fiscal Procedure Code regulates taxpayer cooperation, professional assistance and information during an inspection. Apply these rights and obligations to the actual procedure. If a request is unclear, clarifying its scope is more useful than answering on assumptions.

Maintain one working record

Appoint a coordinator and identify who can confirm each category of information. Accounting can explain the entries, while the operational team can demonstrate performance under a contract. A useful response connects both perspectives and keeps documents and explanations consistent.

In a hypothetical example, the authority requests evidence concerning a purchased service. The team can bring together the contract, invoice, payment evidence and deliverables, then explain their relationship. Repeatedly sending unidentified versions makes the record harder to follow even when the underlying documents are available.

The Tax Control Manual published by ANAF describes stages and tools used in tax control. As an internal organisational practice, maintain a register of requests, responsible people, deadlines, submitted responses and evidence of communication. Read the manual alongside current legislation, rather than as a replacement for it.

A preparation and response checklist

• Centralise received documents and check the procedure, periods and deadlines.
• Reconcile reported information with the relevant accounting records.
• Prepare a document index and retain the versions submitted.
• Separate confirmed facts from information still requiring verification.
• Record questions, clarifications and official communications.
• Review findings and procedural documents with assistance appropriate to the circumstances.

If an error emerges, assess the lawful correction options in the context of the ongoing procedure. Do not alter originals or backdate explanations. Record when the issue was identified and what evidence supports the conclusion. An accurate history matters even when the initial position needs to be revised. It also allows a new team member to understand what has already been checked and communicated.

For a focused discussion, prepare the document received from ANAF and a short account of the circumstances, sharing confidential details through an appropriate channel.

This article provides general information, not individual advice. Rights, deadlines and available options depend on the particular procedure and legislation in force.