In recent years, ANAF (National Fiscal Administration Agency) has started a series of extensive controls on companies that presented a high fiscal risk. In the first three months of 2023 alone, ANAF inspectors performed almost 15,000 tax checks on legal and natural person taxpayers. This is what ANAF checks when it comes to control!
What ANAF checks when it comes to control
The National Tax Administration Agency (ANAF) is the main agency in our country that is responsible for fiscal control. This institution is responsible for carrying out compliance checks on individual taxpayers and companies. Most of the time, companies try as much as possible to be okay when ANAF inspectors come for inspections.
Because the companies no longer respect the rules of operation, and most of them do tax evasion, ANAF cuts to the flesh and gives stinging fines.
When carrying out checks, ANAF looks for discrepancies between declared income and wealth declarations, as well as evidence of fraud or evasion.
And financial documents, such as invoices, pay slips and cash register records, are checked to ensure that reported income is accurate.
On the other hand, ANAF can also carry out targeted inspections. These consist of investigations on behalf of the government or as part of international cooperation to prevent money laundering. Typically, these checks allow examination of foreign assets, bank accounts and income flows from Romania to other countries.
Here are the exact documents required by ANAF inspectors:
- the intervention book near the cash register;
- cash register installation statement;
- the special register of the cash register.
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The cash register, an important document covered by ANAF
To justify payments and receipts, any company must prepare a cash register. Usually, ANAF controls the X report of the cash register from which the total sales result up to the time of the control.
At the same time, the inspectors also request payment documents (receipts, payment orders) for the amounts taken out of the unit with various justifications (supplier payment, salary payment, depositing money in the bank, etc.). Also important are the collection documents (receipts for the non-operational period of the cash register
It also requests payment documents (receipts, payment orders) for the amounts taken out of the unit with different justifications (supplier payment, salary payment, depositing money in the bank, etc.) and collection documents (receipts for the non-functional period of the cash register – actual receipts and in the special register of the cash register, dispositions of receipts).
Managed record documents
- goods accompanying notices;
- customs documents;
- purchase receipts;
- tabs from the commercialization books of products from the agricultural sector;
- receipt notes and differences;
- other stock record documents, adopted through own procedures regarding accounting management, respectively through accounting policies.
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How long can an ANAF tax audit last?
Tax inspections can have different periods, as follows:
- 180 days, for large taxpayers and those who have secondary offices, regardless of size;
- 90 days for medium taxpayers;
- 45 days, for other taxpayers.
It should be noted that an unexpected ANAF check cannot last more than 30 days, and the verification of the personal fiscal situation cannot be longer than 6 or 12 months.
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