The procedure governing the holding of meetings between the central tax authority and taxpayers using remote video communication tools

The Romanian tax authorities have published the procedure governing the holding of meetings between the central tax authority and taxpayers using remote video communication tools. The main provisions of the procedure are outlined below.

• The tax authority informs the taxpayer, through the SPV account, about the possibility of conducting certain tax procedures via videoconferencing, as well as the date and time of the meeting. The option to use this format must be exercised within two working days of the date of communication. Otherwise, the taxpayer will be deemed not to have opted for the videoconferencing format.

• The taxpayer may refuse to participate or request the postponement of a meeting, subject to the conditions provided for in law. In the case of hearing procedures, an explicit refusal to participate in the scheduled meeting results in the hearing procedure being deemed fulfilled.

• Videoconference meetings may be held for tax audits (including opening meetings, audit proceedings and final discussions), tax status verifications, hearings, audience meetings and mediation procedures, as well as other procedures established by the tax authority.

• The taxpayer, the legal representative or empowered persons may participate in videoconference meetings, provided identification details and, where applicable, supporting representation documents/powers of attorney are submitted via the SPV platform.

• The power of attorney must be signed using either a certified electronic signature or an advanced electronic signature certificate issued by the Romanian Ministry of Internal Affairs and it is of a specific nature, being valid exclusively for the meeting in question. Any changes regarding participants must be communicated via the SPV account and access is granted only to individuals validated by the tax authority.

• Participants may authenticate in the platform using the certificate associated with their SPV account, their SPV login details (username, password and OTP code) or via the ROeID digital identity system.

• One working day before the meeting, the tax authority communicates via the SPV platform the access link for the meeting together with the applicable rules and conditions of participation. The taxpayer is responsible for distributing the access link to the participants of the meeting.

Source: Order no. 705/2026 approving the Procedure for conducting meetings between the central tax authority and taxpayers using remote video communication tools, as published on 15 June 2026