In recent months, ANAF has intensified control actions in key areas, constantly publishing updates on the results of its inspections. Among the targeted sectors are alternative transport (ride sharing), where inspectors have discovered irregularities regarding income tax and the non-payment of mandatory salary-related contributions. Numerous frauds have also been identified in the construction, HORECA, commercial, logistics, food-delivery, and IT sectors.

Other areas of interest have included online commerce, especially operators selling through international platforms who do not report all revenues in Romania, as well as imports, where authorities verify the VAT treatment at the entry of goods. Recently, ANAF also announced inspections in the distribution segment of food products, beverages, and tobacco, focusing on invoicing and product traceability.

For companies, this context means not only an increased risk of inspection but also the need to strengthen their compliance systems. Our experience shows that, often, the most difficult aspect is not the value of a potential tax adjustment, but the indirect consequences — from operational blockages to the impact on business relationships with partners.

From Cabot Transfer Pricing’s perspective, these inspections are relevant not only for the directly targeted sectors but also send a message to the entire business environment: the authorities can quickly redirect their attention to other areas. In an increasingly strict fiscal climate, companies must treat tax compliance not as an isolated obligation but as an integrated part of their business strategy.

An important example is VAT reporting, where discrepancies between accounting records and submitted statements can generate significant adjustments. Likewise, in the area of transfer pricing, tax authorities have consistently confirmed that intra-group transactions remain under close monitoring. For this reason, a prudent company updates its documentation regularly and ensures it has all the arguments prepared for a possible inspection.

In conclusion, the intensification of ANAF inspections should be seen as an opportunity to strengthen internal processes and avoid costly corrections. Proactive compliance, combined with specialized expertise, not only minimizes fiscal risk but also provides a competitive advantage in an increasingly demanding economic environment.

If you would like to learn how to prepare for an ANAF inspection and what concrete steps you can take to reduce fiscal risks, the Cabot team is at your disposal. Contact us here.