New ex officio VAT assessment procedure
Order of the President of the ANAF no. 1022/2026, published in Official Gazette no. 745 of 3 September 2026, introduces a separate procedure for the ex officio assessment of VAT. The new procedure applies starting VAT returns for July 2026. For earlier periods, the previous procedure, established through Order of the President of the ANAF no. 962/2016, continues to apply.
We outline the most important changes below.
- A new approach
The procedure based on historical average values taken from D300 and D394 returns (and, additionally, D390 returns) and an adjustment based on the annual consumer price index has been discontinued. The new estimation method uses data extracted from the national RO e-Invoice and RO Electronic Cash Register systems for the period for which the VAT return was not filed.
- Estimation method
The payable ex officio assessed VAT is defined as the difference between the output VAT and 50% of the deductible VAT extracted from the national RO e-Invoice and RO Electronic Cash Register systems for the relevant period.
Source: Source: Order of the President of the ANAF no. 1022/2026, Official Gazette no. 745 of 3 September 2026; Order of the President of the ANAF no. 962/2016, Official Gazette no. 233 of 30 March 2016.
