ANAF's New Directions Under Ordinance 402/2025 – What to Expect in 2025
- Bogdan Nastase
- Mar 24
- 5 min read
On 24 March 2025, the National Agency for Fiscal Administration (ANAF) issued Ordinance No. 402/2025, updating the list of documents processed via the Massive Printing Centre, originally established by Ordinance No. 1155/2016. These printed acts are valid without a signature or stamp, as long as they are generated through this system and meet legal requirements. The update adds 17 new types of fiscal and procedural documents, expanding the scope of administrative automation and digitalisation in the Romanian tax system.
With the entry into force of Ordinance No. 402/2025, Romania’s National Agency for Fiscal Administration (ANAF) takes a firm step toward automation, digital enforcement, and proactive monitoring.
The ordinance adds 17 new administrative and procedural documents to the centralised massive printing system, meaning they can be issued without a physical signature or stamp, while remaining fully legally binding.
But beyond paperwork, this marks a strategic shift in ANAF’s operational priorities for 2025.
1. Automating Enforcement and Tax Procedures
ANAF’s updated procedures point clearly toward a future of increased automation, including:
Faster issuance of fiscal decisions without manual processing.
Elimination of the need for signed/stamped paper documents.
Scalable enforcement based on system-generated alerts and triggers.
Implication: Taxpayers may receive decisions or notices more quickly and must monitor their correspondence actively to avoid penalties.
2. Tighter Control on Undeclared Income
New decision types show that ANAF is targeting:
Social protection benefits that were not declared as taxable income.
Foreign income received by Romanian residents or citizens.
Notices and enforcement decisions can now be generated for failure to declare these sources.
Implication: Individuals with foreign or non-salary income must ensure full and timely reporting.
3. Stronger Oversight of VAT Obligations
The updated ordinance includes decisions to:
Register or deregister taxpayers ex officio for VAT purposes, including VAT-on-cash schemes.
Impose VAT liabilities by default (form 190) and cancel such decisions when needed (form 191).
Send notices for undeclared VAT or missing EC Sales Lists (form 390 VIES).
Implication: VAT compliance is under stricter scrutiny. Businesses with incomplete VAT records are at higher risk of default assessments.
4. Reinforced Administrative Compliance
Expect ANAF to intensify monitoring of:
Failure to register rental contracts.
Non-submission of fiscal declarations.
Outdated or incorrect taxpayer registry data.
Criteria for declaring a business inactive.
Implication: Even minor administrative omissions may lead to automated sanctions or legal consequences.
5. Emphasis on Procedural Rights and Pre-Audit Communication
Interestingly, ANAF also introduces an invitation to exercise the right to be heard—a move that aligns with EU good practice in tax procedures.
This allows taxpayers to respond before certain decisions are made (e.g. ex officio assessments).
Implication: Taxpayers should respond promptly to ANAF invitations to avoid decisions being finalised unilaterally.
Conclusion: ANAF Moves Toward Automated, Proactive Fiscal Supervision
The 17 new document types reflect more than an update in bureaucracy—they reveal ANAF’s direction for 2025:
A shift from reactive to proactive enforcement.
Enhanced use of data and system triggers to issue decisions automatically.
A push for real-time compliance in VAT, income reporting, and procedural obligations.
What Documents Have Been Added?
Here are the new items included in the 2025 update:
Decision to cancel previously imposed social contributions under OUG 30/2020 and OUG 132/2020.
Notification for undeclared tax obligations related to social benefits and foreign income.
Decision to impose taxes on undeclared social benefits and foreign income.
Cancellation of previously imposed tax obligations for social benefits and foreign income.
Recovery decision for wrongly allocated 3.5% of income tax to NGOs/religious units.
Decision to register a taxpayer for VAT purposes by default.
Decision to deregister a taxpayer from the VAT-on-cash system.
Notice of deregistration from the VAT-on-cash system.
Notification of undeclared VAT by a taxable person.
Invitation to exercise the right to be heard if the first hearing was missed.
Default assessment decision for owed VAT (form 190).
Cancellation of a default assessment decision for owed VAT (form 191).
Notification of failure to submit EC Sales Lists (form 390 VIES).
Notification of administrative changes in taxpayer register.
Decision to administratively change taxpayer registry data (form 701).
Decision declaring inactivity status.
Notification for failure to register a rental contract on time.
Why Does This Matter?
The list now includes 56 document types, up from 39.
This ensures faster issuance, legal validity, and automation across ANAF procedures.
It reflects ANAF’s ongoing digital transformation and focus on procedural consistency.
How Should Taxpayers Respond?
Monitor notifications and decisions from ANAF, especially if they concern default assessments, inactivity status, or foreign income.
Understand that printed documents received without signatures or stamps are legally binding if they are part of the centralised printing system.
Take action on any notifications to avoid penalties or forced registrations (e.g. in the VAT registry).
Ensure your business complies with the latest tax obligations. Schedule a personalised consultation with Piroi Experts and prevent risks. Schedule here.
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Ordinul nr. 402/2025 pentru modificarea Ordinului preşedintelui Agenţiei Naţionale de Administrare Fiscală nr. 1.155/2016 privind emiterea prin intermediul centrului de imprimare masivă a unor acte administrative fiscale şi procedurale (Monitorul Oficial nr. 253 / 24.03.2025)
Ordinul nr. 1155/2016 privind emiterea prin intermediul centrului de imprimare masivă a unor acte administrative fiscale şi procedurale a stabilit categoriile de acte administrative fiscale şi procedurale, emise de către organele fiscale centrale şi tipărite prin intermediul centrului de imprimare masivă, valabile fără semnătura persoanelor împuternicite ale organului fiscal central, potrivit legii, şi ştampila organului emitent, îndeplinind cerinţele legale aplicabile în materie.
Ulterior aceasta listă a fost modificată prin: Ordinul nr. 2949/2017, Ordin 3733/2017, Ordinul nr. 362/2022, Ordinul nr. 1961/2023 și în prezent prin Ordinul nr. 402/2025.
Comparând lista actualizată de acte administrative fiscale și procedurale cu cea veche, au fost identificate următoarele 17 puncte noi, și anume:
40. Decizie de anulare a deciziei privind stabilirea din oficiu a contribuţiei de asigurări sociale şi a contribuţiei de asigurări sociale de sănătate pentru indemnizaţiile prevăzute la OUG nr. 30/2020 și OUG nr. 132/2020.
41. Notificare privind nedeclararea obligaţiilor fiscale datorate de persoanele fizice pentru indemnizaţii de protecţie socială și venituri din străinătate.
42. Decizie privind stabilirea din oficiu a obligaţiilor fiscale datorate de persoanele fizice pentru indemnizaţii de protecţie socială și venituri din străinătate.
43. Decizie de anulare a deciziei privind stabilirea din oficiu a obligaţiilor fiscale datorate de persoanele fizice pentru indemnizaţii de protecţie socială și venituri din străinătate.
44. Decizie privind recuperarea sumei reprezentând până la 3,5% din impozitul anual datorat, virată în mod necuvenit entităţilor nonprofit/unităţilor de cult.
45. Decizie privind înregistrarea, din oficiu, în scopuri de TVA potrivit prevederilor Codului fiscal.
46. Decizie de radiere, din oficiu, din Registrul persoanelor impozabile care aplică sistemul TVA la încasare.
47. Înștiințare privind radierea, din oficiu, din Registrul persoanelor impozabile care aplică sistemul TVA la încasare.
48. Notificare privind nedeclararea taxei pe valoarea adăugată de către persoanele impozabile conform Codului fiscal.
49. Invitație privind exercitarea dreptului de a fi ascultat, în cazul neprezentării la primul termen stabilit de organul fiscal în vederea audierii.
50. Decizie de impunere din oficiu a TVA datorate de persoanele impozabile, conform Codului fiscal (formular 190).
51. Decizie de anulare a deciziei de impunere din oficiu a taxei pe valoarea adăugată datorate de persoanele impozabile, conform Codului fiscal (formular 191).
52. Notificare pentru nedepunerea declarațiilor recapitulative (formular 390 VIES).
53. Notificare privind modificarea din oficiu a datelor din Registrul contribuabililor/plătitorilor.
54. Decizie privind modificarea din oficiu a datelor din Registrul contribuabililor/plătitorilor (formular 701).
55. Decizie de declarare în inactivitate.
56. Notificare privind nedepunerea la termen a cererii de înregistrare a contractelor de închiriere.
Aceste puncte au fost adăugate față de versiunea anterioară, care coținea doar 39 de puncte, având astfel loc o extindere a sferei de reglementare fiscală și procedurală.
