The National Agency for Fiscal Administration (ANAF) is paying closer attention to the incomes of individuals, especially to undeclared money or money with unexplained sources.
The tax authority has launched an extensive campaign targeting incomes that should have been declared through the Single Declaration. Incomes from 2021, 2022, 2023, and 2024 are being scrutinized, and the number of tax assessment decisions could reach hundreds of thousands for each year, according to information obtained by Profit.ro.
The same individual may have undeclared incomes over multiple years, so the number of taxpayers targeted is lower than the number of decisions issued.
An important part of the information used by ANAF comes from tax administrations in other countries through data exchange mechanisms. According to Profit.ro, in just one year, the tax authority received information about undeclared incomes of approximately 60,000 individuals in Cluj county.
The campaign is being conducted in stages, starting with incomes from 2021 and is expected to extend to those from 2024 by the end of October.
ANAF had already announced that, starting from July 27, it issues tax assessment decisions for individuals who earned income in 2021 that required the submission of the Single Declaration but failed to do so or did not declare all incomes.
Foreign Incomes Enter ANAF's Databases
Regarding foreign incomes, ANAF receives information from tax authorities of other countries. These may include incomes from renting properties through platforms like Airbnb or Booking, or earnings from cryptocurrencies, for example.
If the tax authority receives information about incomes obtained in another country and the individual remains a tax resident in Romania, they may come under the inspectors' scrutiny.
However, not every sum identified abroad automatically incurs additional taxes in Romania. There may be cases where individuals have paid taxes in another country but have not clarified their tax residency status. In such situations, documents are needed to determine the actual tax situation.
Ernst & Young Romania consultants emphasize, in an analysis cited by News.ro, that foreign incomes that must be declared in Romania should be included in the Single Declaration, even if they are not pre-filled in the data provided by ANAF.
This is because information from other countries may reach the tax authority after the declaration deadline has passed.
Moreover, data received through international exchanges may be analyzed several years after the incomes were obtained. Thus, checks may extend to incomes and transactions starting from 2021 if the statute of limitations has not expired.
ANAF Checks Individuals' Assets
In parallel with this campaign on undeclared incomes, ANAF has intensified inspections of individuals' tax situations in recent years. These inspections essentially aim to verify if an individual's declared incomes are in line with their assets and available funds.
The General Directorate for Control of Individual Incomes (DGCVPF) is the ANAF structure specialized in such verifications.
According to ANAF data cited by EY Romania, between July 2025 and May 2026, 1,102 control actions regarding individuals' tax situations were completed.
As a result, the tax authority established additional tax liabilities of over 540 million lei and implemented precautionary measures of nearly 124 million lei, including seizures and freezes to recover the owed amounts.
The largest tax liabilities identified during this period were 23.1 million lei in Prahova and 22.5 million and 21.6 million lei in two separate inspections in Bucharest.
Just in May 2026, 56 tax assessment decisions led to additional tax obligations of 54.6 million lei.
Most Common Issues Found by Inspectors
One of the most common problems discovered during inspections is the existence of funds whose source the taxpayer cannot justify.
Among the situations identified by inspectors are cash deposits into personal bank accounts or accounts of companies in which the taxpayer holds interests, cash purchases of movable or immovable assets, loans granted to their own companies, and increases in share capital.
There have also been cases where taxpayers claimed that the funds came from abroad, but the explanations could not be confirmed through information exchange with tax authorities in those countries.
Other explanations encountered during inspections include savings kept in cash or receiving funds from other individuals.
The issue arises when the taxpayer cannot provide documents to prove the source of the funds and that they had access to those amounts during the verified period.
Inspectors have also identified undeclared incomes from renting assets, independent activities, securities transactions, and incomes obtained from abroad.
When the 70% Tax Rate Applies
The harshest regime applies to funds for which tax authorities cannot identify the source.
Starting from July 1, 2024, incomes with unidentified sources are taxed at 70%, in addition to interest and penalties.
However, this does not mean that every undeclared income is automatically taxed at 70%. The rate applies to incomes for which the source cannot be identified by tax authorities.
There may also be situations where ANAF and the taxpayer have differing opinions on the source of funds or the necessary documents for their justification. In such cases, the taxpayer can challenge the tax authority's decision administratively and subsequently in court.
Who Falls into the High Net Worth Individuals Category
ANAF separately monitors high net worth individuals (HNWIs). This category includes Romanian tax residents with an estimated wealth exceeding the equivalent of 25 million euros.
The group of high net worth individuals is compiled and updated by ANAF and may include, according to EY Romania, the individual's spouse, relatives, and relatives up to the second degree.
Expanding access to tax information, including data received from other countries, enables ANAF to more easily identify discrepancies between an individual's declared incomes and the funds or assets they possess.