ANAF will classify all companies into tax risk categories by the end of 2027

ANAF will classify all commercial companies in Romania into three tax risk categories — low, medium and high — by the end of 2027. Depending on their score, taxpayers will receive different treatment, while inspections will focus on companies considered high-risk.

ANAF President Adrian Nica announced that the institution will use a centralized analysis system that correlates taxpayers’ tax and accounting information. The assessment will also include the administrators’ history, so that companies with consistent tax compliance will be treated differently from those associated with numerous abandoned companies or companies sold with debts.

At present, approximately 1,800 companies have been identified as having high tax risk, and the information has been forwarded to inspection departments for audits. ANAF has also sent around 7,000 notifications to medium-risk taxpayers, based on data concerning their tax compliance behavior in 2024. The institution acknowledged that some notifications were not sufficiently clear and announced that they would be personalized.

In 2027, ANAF intends to organize free courses for taxpayers and tax professionals. At the same time, in November, it will publish the first inspection methodology for the agricultural sector, a document that will be revised annually.