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ANAF challenges the marketing expenses of retail companies during tax inspections

Cristiana Dida

9 November 2026, 08:52

Current Affairs

Agenția Națională de Administrare Fiscală / foto: Facebook / Agenția Națională de Administrare Fiscală

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During tax inspections, ANAF is challenging marketing expenses incurred by retail companies, even when products are promoted in hypermarket brochures or displayed in priority positions on shelves. A lawyer specializing in tax law says inspectors consider the evidence submitted by taxpayers insufficient.

Luisiana Dobrinescu, managing partner at the Dobrinescu Dobrev Haraga law firm, says ANAF is requesting documents showing who provided the services and how many hours were worked. In cases involving promotion in catalogues, product placement on shelves or campaigns dedicated to special occasions, taxpayers generally submit photographs, catalogues and campaign materials, but these are sometimes rejected.

The lawyer says that, in an inspection report issued in October 2026, a marketing expense was deemed economically unjustified because the company had low profits. She warns that such an interpretation could lead to tax assessment decisions against companies that are trying to promote their products legally.

Dobrinescu also accuses inspectors of confusing supporting documents with evidence. Invoices and contracts form the basis for accounting entries, while the actual provision of services can be demonstrated through emails, screenshots, online meeting agendas, photographs or statements. According to the lawyer, this evidence is sometimes rejected even though tax inspections are themselves conducted online. trGe.regarding.

Context: ANAF has recently expanded its inspections through risk analysis and targeted checks on VAT and unjustified deductions

In September 2026, ANAF expanded its risk analysis for VAT refund claims (through Order No. 1,123/2026), requiring companies to reconcile more carefully their tax data and the differences between returns, the authority’s electronic systems, and the evolution of the amounts claimed. The new checks may include information from the D300 return, RO e-Factura, and RO e-Cash Registers.

In parallel, the authority has also intensified investigations into situations involving potential unjustified deductions, including cases of artificial tax arrangements uncovered by the General Directorate for Tax Fraud Prevention (DGAF) and targeted checks at companies that purchased luxury goods or leisure facilities, in order to establish whether their use is related to the economic activity and whether VAT and expenses were deducted correctly.