Tax audit actions in Romania: Large taxpayers, artists and content creators under scrutiny | News Flash

Recently, through several press releases, the National Agency for Fiscal Administration of Romania (ANAF) announced its intention to intensify tax audit actions in Romania targeting large taxpayers, as well as concrete steps to expand tax audits regarding the correct declaration of income earned by artists and content creators. In the context of Romania’s high fiscal deficit and the significant tax collection gap, ANAF is resorting to initiating extensive tax audit actions to ensure proper tax compliance (the correct and timely declaration of taxable profits/income).

Tax audit actions in Romania targeting large taxpayers

With respect to the audit actions aimed for large taxpayers, ANAF has stated that more than 500 major taxpayers (representing over one-third of their total number) will be subject to tax audits in the upcoming future. Some of these tax audits would be even conducted by the territorial tax inspection structures, through delegated authority from the General Directorate for the Administration of Large Taxpayers. These audits aim to assess compliance with tax and accounting legislation, verify the accuracy of declared and paid obligations, and identify risks of tax non-compliance. The selection of taxpayers is based on detailed risk analyses, using the institution’s internal databases and integrated IT systems. The intensification of these controls is part of ANAF’s strategy to increase tax compliance and to guide taxpayers in properly applying tax legislation.

Tax audits regarding the correct declaration of income earned by artists and content creators

In parallel, according to press releases already published, the General Antifraud Directorate (DGAF) is focusing its attention on the income obtained by artists and content creators. For example, a recently completed DGAF investigation targeted an entertainment musician, resulting in the identification of undeclared tax obligations exceeding 1.6 million lei. This case highlights – and confirms in the same time –  an evident trend of monitoring how income derived from performances, digital platforms, and copyright royalties is declared, as such activities have historically been vulnerable to tax evasion. Given the previously mentioned economic context (high budget deficit and significant tax gap), it is not unlikely that future inspections will also target digital content creators.

The importance of specialised support during tax audit actions in Romania

In conclusion, the Accace Romania fiscal team recommends that all taxpayers ensure full compliance with current tax regulations in order to avoid potential financial penalties imposed by ANAF, by performing preventive tax reviews ahead of any audit actions. The Accace tax team is at your disposal to support you with any assistance required during preliminary procedures as well as throughout ANAF tax audit actions.

Anca Ghizdavu

Tax Director | Accace Romania

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