1. Legal Framework

Law 227/2015 (Fiscal Code · arts. 301-302) · Law 207/2015 (Tax Procedure Code · arts. 114-176 + 155 + 9 + 165) · OPANAF 3846/2015 · OPANAF 3659/2015 · OPANAF 4127/2015 (D300) · OPANAF 591/2016 (D394) · EC Regulation 904/2010 (VIES).

2. Scope

Applies whenever a Romanian VAT-registered entity files D300 with negative VAT balance + requests reimbursement. Covers all taxable persons regardless of registration threshold · both anticipatory inspections and documentary verifications · standard and accelerated reimbursement.

3. ANAF Verification types

• Automatic reimbursement · low risk · no inspection · 45 days from D300 deadline.
• Documentary verification (art. 155 CPF) · medium/high risk · document submission via SPV · 30 days extendable.
• Anticipatory tax inspection · high risk or large amounts · full on-site/mixed inspection · 30-90 working days.

4. Steps (1-7)

Step 1 · Pre-Filing Preparation — Verify invoice formal requirements (art. 299 FC) · confirm supplier VAT-registration via SPV · validate intra-community VAT IDs in VIES + retain screenshots · check deductibility conditions (arts. 297-299 FC) · reconcile journals against accounts 4426/4427/4424/4423 · ensure D390/D394 consistency · assess pro-rata (art. 300 FC) · archive supporting docs in a dedicated dossier.

Step 2 · Filing D300 — Submit by the 25th of the month following the fiscal period · select reimbursement option "Solicit rambursarea soldului sumei negative de TVA" · simultaneously file D394 + D390 to avoid inconsistency flags · record SPV submission confirmation.

Step 3 · Receipt of ANAF Notification — Monitor SPV within 45 days of D300 deadline · identify document type (Aviz de inspecție fiscală OR Notificare pentru verificare documentară) · note inspection start date + inspectors' names + registration numbers · acknowledge receipt via SPV or registered letter within deadline · request postponement under art. 122 CPF if needed.

Step 4A · Documentary Verification (art. 155 CPF) — Prepare complete document dossier within deadline · submit via SPV or physical delivery · include cover letter (adresă de înaintare) listing documents with refs + dates + page counts · notify ANAF in writing if any document unavailable · retain submission proof · respond to clarifications within 5 working days.

Step 4B · Full Tax Inspection (art. 113-147 CPF) — Ensure authorized representative present on start date · verify inspectors' legitimacy (dispoziție de inspecție fiscală + IDs) · prepare separate workspace · provide accounting software access · designate single point of contact · keep log of all documents/questions/responses · never hand over originals without certified copy + handover receipt · never make admissions/corrections without consulting CLA.

Step 5 · Responding to ANAF Queries — Respond to written queries (cerere de clarificări / notă explicativă) within 5 working days · factual, concise, evidence-backed · engage CLA Romania for technical responses (TP, PE, intra-community VAT, reverse charge) · log all queries/responses with dates · privilege review before disclosing related-party contracts.

Step 6 · Review of Draft Inspection Report — Submit written observations (punct de vedere) within 5 working days (3 for documentary verifications) · identify factual errors · challenge legal interpretations inconsistent with FC / ANAF guidelines / ECJ · provide additional supporting documents · request hearing under art. 9 CPF if helpful · retain submission proof.

Step 7 · Final Report and Reimbursement Decision — Receive Raport de Inspecție Fiscală + Decizie de Rambursare (or Decizie de Impunere if liabilities established) · verify reimbursed amount matches approved figure · check rejected input VAT claims are individually identified + legally grounded · confirm bank credit OR ANAF offset (art. 165 CPF imputare) · issue internal clearance memo · close case.

Best practices

• All written ANAF communications via SPV OR registered mail with confirmation of receipt · verifiable audit trail.
• For complex technical issues (TP · PE · intra-community VAT · reverse charge) · engage CLA Romania to draft response before submission.
• Failure to file D394/D390 by deadline triggers automatic penalties + elevates ANAF risk score.
• The aviz is delivered at least 15 working days before start date · 30 for large taxpayers (marii contribuabili).