ANAF Alerts Romanian Taxpayers to Overdue Debts: What to Check First

Romania's tax authority, ANAF, has implemented a new alert notification procedure to proactively inform taxpayers about overdue budgetary obligations. This system targets businesses and individuals with outstanding debts exceeding 40,000 lei (approximately $8,700 USD), aiming to prevent further accumulation of liabilities and encourage timely payment.

The alert notification serves as an initial warning, detailing the outstanding amount and outlining available payment methods. These include direct payment or accessing fiscal facilities like payment by installments. The procedure, established by ANAF President's Order No. 758/2026, emphasizes a preventive approach to tax collection.

Upon receiving such a notification, the crucial first step for any taxpayer is to meticulously verify their fiscal situation. This involves obtaining and reviewing the ROL sheet, which details all registered fiscal obligations. This can be accessed through the Virtual Private Space (SPV) online portal or obtained physically for individuals. Verification should confirm the accuracy of the notified amount, including any associated penalties or accessories, and ensure that recent payments have been correctly registered.

For individuals with both personal and independent activity-related tax obligations, the 40,000 lei threshold is calculated by aggregating debts from both categories. The definition of outstanding obligations includes those past their due date and those determined by an assessment decision, even if the payment deadline has not yet passed. It is also important to check the registration of recent payments, as these may not appear immediately in the fiscal records, and to understand how payments are applied according to the fiscal code's order of settlement.