The National Agency for Fiscal Administration (ANAF) is starting a comprehensive campaign on Monday to issue tax assessment notices for individuals who have not declared income obtained between 2021-2024. The focus is especially on income earned abroad and identified through the exchange of information between tax authorities in the European Union member states.
According to information obtained by Profit.ro, the tax authority estimates that by the end of October, it will issue a very large number of tax assessment notices, possibly in the hundreds of thousands, for incomes that should have been declared through the Single Declaration.
The campaign begins with incomes related to the year 2021 and will continue, phased, until those from 2024. For the year 2025, ANAF has not yet received fiscal information from abroad, but these are expected to be transmitted later, according to the cited source.
The data received by ANAF mainly come from tax authorities in other EU member states, including Spain, and contain information such as the taxpayer's personal identification number (CNP), the year in which the incomes were obtained, their value, and, in some cases, the type of incomes. These include incomes from rentals through platforms such as Airbnb or Booking, but also from cryptocurrency transactions.
What Romanians who have worked abroad need to do
According to Profit.ro, the initiative may also affect Romanians who have worked or moved to other countries and have paid taxes there, but have not notified the Romanian authorities about the change in fiscal residency.
In such situations, if the person is still listed in ANAF's records with fiscal residency in Romania, the institution is required to initiate the taxation procedure after sending a notification.
The publication also notes that the volume of information is considerable. For example, for a single fiscal year, in Cluj County, ANAF would have received data regarding undeclared incomes for approximately 60,000 individuals.
Tax consultant Cornel Grama stated that individuals who have already fulfilled their tax obligations in the country where they obtained the incomes should clarify their situation as soon as possible, especially if they have not declared the change in fiscal residency. He explains that in case of voluntary compliance and submission of the declaration, the tax assessment notice is canceled, but in the absence of this step, it becomes enforceable.
ANAF officially announced that starting from July 27, it will begin issuing tax assessment notices ex officio for taxpayers who have not submitted the Single Declaration for incomes obtained in 2021 or for those where new sources of income or errors in the submitted declarations have been identified. The institution advises those who believe there are discrepancies to present themselves to the tax administration they belong to for clarifying the situation.
According to the Fiscal Procedure Code, taxpayers can submit the tax return within 60 days from the notification of the decision, and in this case, the tax assessment notice issued ex officio is canceled by the tax authority.