The inspections primarily identified funds with unjustified origins, including unexplained cash deposits. ANAF is utilizing an expanded volume of analytical tools and international information exchanges to detect these irregularities. The agency specifically monitors high-net-worth individuals, defined as Romanian tax residents with estimated wealth exceeding the equivalent of EUR 25 million, along with their spouses and relatives up to the second degree. According to EY Romania, these checks provide critical insights into the specific types of irregularities attracting inspector attention, with the most frequent findings involving assets that cannot be reconciled with declared earnings.
In parallel with these audits, ANAF is implementing a new regulatory framework to calculate social contributions—CAS and CASS—for individuals who fail to declare their obligations. A draft regulation released for public comment on August 24 outlines a procedure where ANAF will determine tax liabilities automatically if taxpayers do not file the Unified Return (Form 212) by May 25 of the following year. This mechanism applies to income from self-employment, intellectual property, leasing, agriculture, and investment income. For foreign pensions, the obligation applies to portions exceeding RON 3,000 per month, though the presence of such income does not automatically trigger assessment without a specific notification process.
The scope of ANAF’s scrutiny extends to income from 2021 through 2024, with tax assessment decisions expected to reach hundreds of thousands of cases per year. A significant portion of this data is derived from cross-border information exchanges with other tax administrations. In one instance, ANAF received information regarding undeclared incomes for approximately 60,000 individuals in Cluj county alone. The campaign, which began in stages with 2021 incomes, is scheduled to cover 2024 incomes by the end of October. Sources indicate that while foreign income from platforms like Airbnb or cryptocurrency earnings is under review, not all identified sums will result in additional tax if the taxpayer has already fulfilled obligations abroad but failed to clarify residency status.
Officials emphasize that taxpayers are responsible for declaring all foreign incomes in the Single Declaration, even if these figures are not pre-filled in ANAF’s data systems. The upcoming implementation dates for the 2024 income assessments and the finalization of the automatic calculation mechanism for social contributions represent the next critical deadlines for compliance. The agency’s approach combines documentary checks with broader personal tax situation audits to ensure consistency between declared revenue and overall asset holdings.
