ANAF has initiated a special monitoring and tax compliance program aimed at individual medical practices and self-employed individuals, especially those working in the healthcare sector, such as doctors, dentists, psychologists, and other professionals in this field.

The objective of this initiative is to encourage voluntary tax compliance by identifying risks related to undeclared income and providing guidance to the targeted taxpayers.

ANAF signals a high tax risk among some self-employed individuals in the healthcare field, particularly doctors, dentists, pharmacists, psychologists, or similar professions.

Through this program, ANAF aims to offer taxpayers a chance to review and correct their tax situation without penalties, in a collaborative rather than punitive manner.

What does this program specifically entail?

Taxpayers identified as having a fiscal risk will receive a written notification from ANAF, informing them that they are included in a compliance program and have the opportunity to review their tax situation. The notification does not constitute a tax inspection but an invitation to comply, offering them a 30-day period to analyze their tax file and make any necessary corrections.

During this period, the taxpayer may submit rectifying declarations, provide additional supporting documents, and has the opportunity to explain any discrepancies identified by the tax authority. If the taxpayer does not respond within the given timeframe or fails to provide sufficient justification, ANAF may decide to initiate a tax inspection. The purpose of the program is to encourage voluntary compliance, reducing the risk of sanctions and extensive audits.

For taxpayers, this stage represents an important opportunity to avoid penalties, interest, and possible inspections through a simple review of tax declarations and correction of existing errors. ANAF also emphasizes that the selection process was based on detailed risk analyses using data from multiple sources, such as POS collections, income from contracts with health insurance houses, settlement system reports, or other official sources.

Recommendations for self-employed individuals and medical practices

In this context, it is recommended that all targeted professionals carefully review their tax records, compare declared income with actual receipts, and ensure that all activities are correctly reflected in their tax returns. It is important that, in case of doubt or uncertainty, the taxpayer consult a tax advisor or certified accountant to receive professional support in managing compliance.

The compliance program launched by ANAF is not punitive, but preventive, offering taxpayers a simple and quick way to settle their tax situation while avoiding the negative consequences of a detailed tax audit. This action reflects the tax administration’s growing focus on digitalization, risk analysis, and prevention, as opposed to traditional inspections.

For healthcare professionals, who often have a high volume of patients and diverse activities, strict tax compliance not only helps avoid conflicts with ANAF but also protects professional reputation and business continuity. Ultimately, this initiative can be seen both as a warning and as an opportunity to become compliant without additional costs or invasive interventions from the authorities.

A tax advisor can help you avoid risks and ensure that you are in compliance with the new requirements.

For complete information and official details about the tax compliance program initiated by ANAF, you can consult the full document available here.

If you have questions or need personalized assistance, the Cabot team is at your service.