ANAF tax audits of influencers, content creators and streamers: fiscal and criminal risks and how to respond to notices

For influencers, creators and streamers, the risk is not only fiscal (income tax, social contributions, penalties), but can also become criminal, especially when undeclared amounts are high or when artificial structures are used to hide income. Law no. 241/2005 on the prevention and combatting of tax evasion, substantially amended in 2024, provides prison sentences from 3 to 10 years or a criminal fine for certain tax evasion offences, with increased penalties when the damage exceeds specific thresholds, while Law no. 129/2019 on money laundering allows tax authorities and banks to report suspicious transactions to the financial intelligence unit.

This article explains, in accessible language, what types of income influencers and creators typically have, how they are classified for tax purposes in Romania, what reporting obligations exist, what an ANAF audit looks like in practice and when the risk of criminal tax evasion or money laundering appears. In the final part you will find a FAQ section and an embedded FAQPage schema (JSON-LD) for SEO.

Disclaimer: the information below is general and does not replace personalised legal or tax advice. If you received a notice from ANAF or are under a tax audit, you should consult a lawyer as soon as possible and, where appropriate, a tax consultant.

1. Why influencers are on ANAF’s radar

ANAF has publicly announced since around 2021–2022 that it systematically verifies income obtained by individuals from influencer marketing, social media promotion and other online activities. In 2021 and 2022, the institution published figures about audits performed on dozens of influencers and content creators who had reported little or none of their income, with additional tax assessments reaching millions of lei.

To support this enforcement trend, ANAF published a dedicated brochure on the tax treatment of income obtained by individuals from posts on social networks, in which it clearly explains that such income is taxable, regardless of whether it is received in cash or in kind (products, services, trips etc.), and that it can be classified, depending on the situation, as income from independent activities, income from intellectual property rights or income from other sources.

In parallel, ANAF has issued separate brochures on the taxation of income from cryptocurrencies and NFTs, as well as updated guides for individuals who obtain income from abroad or from online activities.

For influencers and creators with a Romanian audience, two simple ideas matter:

• if money reaches your bank accounts (including fintech accounts), it can eventually become visible to ANAF, especially when there are systematic inflows from platforms or brands;
• if you publicly present yourself as a professional influencer, creator or streamer and have substantial visibility, it will be very difficult to argue later that your activity was “casual” and non-taxable.

2. Typical income streams for influencers, creators and streamers

Before discussing audits, we need to clarify what kinds of income influencers and creators usually have. In practice, the picture is almost always mixed, with several parallel streams, each with its own potential tax classification.

2.1. Direct payouts from platforms (YouTube, TikTok, Twitch, Instagram, OnlyFans)

Examples include:

• payments from the YouTube Partner Program (ad revenue, YouTube Premium);
• creator funds or bonuses from TikTok, Reels bonuses etc.;
• subscriptions, donations and “bits” on Twitch;
• subscriptions and pay-per-view on OnlyFans or similar platforms;
• internal creator programs on social media and streaming platforms.

Typically, these amounts reach the creator’s account via bank transfer or through payment processors and fintech apps. From the perspective of Romanian tax law, they can be classified, depending on how the activity is organised, as:

• income from independent activities, if the activity is continuous, organised and aimed at obtaining profit;
• income from intellectual property rights, where a platform or third party pays for the use of copyright-protected content (video, audio, text, photos);
• income from other sources, if the activity is occasional and does not meet the criteria for independent activity.

The correct classification must be made by reference to the provisions of the Romanian Fiscal Code (Law no. 227/2015) and ANAF’s official guidance, not merely on “common practice” in the industry. A wrong classification can lead to recalculations of tax and social contributions and, in serious cases, to accusations of tax evasion.

2.2. Brand deals, sponsorships and PR campaigns

For many influencers, the largest part of their income comes from collaborations with brands: sponsored posts, product placements, dedicated videos, events, appearances, testimonials and long-term ambassador agreements.

Such income is usually obtained either:

• under a services agreement (individual, sole trader or company), which leads to income from independent activities or corporate income; or
• under a copyright assignment or licence agreement, in which case the amounts can be treated as income from intellectual property rights.

The contractual structure directly affects how income tax and social contributions are calculated, as well as the risk of reclassification by ANAF. This is why, especially for brand deals, it is useful to work with a lawyer who understands both tax law and copyright, and who can negotiate clauses that are balanced for influencers.

For a deeper dive into contracts with brands, see the Romanian article on assignment and licence agreements for performers, influencers and creators.

2.3. Affiliate marketing, discount codes and commissions

Many creators monetise via affiliate programmes: personalised links, referral codes and landing pages. The brand or platform pays a commission for sales or traffic generated through the influencer’s link or code. For tax purposes, this is typically treated as income from independent activities, especially when the activity is recurrent and organised.

Affiliate income must be tracked carefully because:

• amounts are often paid in foreign currency by foreign entities;
• payments may come through various intermediaries and processors;
• they may be bundled with other services (consulting, marketing, performance bonuses).

All of these aspects will matter in a personal tax situation audit, as ANAF will want to identify the source of each inflow and reconcile it with your tax returns.

2.4. Donations, tips and memberships (Patreon, BuyMeACoffee, Twitch, OnlyFans)

Donations, tips and membership subscriptions are common for streamers and creators with a strong community. Even if the platform calls them “donations”, “support” or “tips”, from a tax perspective they are usually taxable income, especially when they are recurrent and linked to a service or content provided by the creator.

In practice, these amounts are frequently treated as income from independent activities. Only in limited cases can they be classified as “other sources”, and that is typically the exception rather than the rule for professional creators.

2.5. Benefits in kind (products, services, trips)

ANAF’s brochure on social media income clearly states that taxable income includes benefits in kind: products received for free, services, trips, accommodation, transport, access to events and similar advantages, where they are connected to promotion activity. Even if you do not receive cash, the value of these benefits can be considered taxable income and, in some situations, must be declared.

In practice, many influencers ignore this aspect. However, brands often book the value of such products or services in their own accounting records. During a tax audit, the tax authority may request information from those brands and use it to reconstruct the influencer’s income, including in-kind benefits.

2.6. Crypto, NFTs and other digital revenue

Some creators monetise via cryptocurrencies or NFTs (for example, they receive payments in crypto for services or sell NFTs linked to their content). ANAF has published separate brochures on the tax treatment of income from cryptocurrency transfers and the tax treatment of income from NFTs. As a rule, such income is treated as “income from other sources” and is subject to a 10% tax, with specific annual thresholds and reporting rules.

It is important to understand that receiving income in crypto does not make it “invisible” to the tax authority. Transactions can be identified and, when coins are converted into lei or euro through regulated platforms, banks and payment institutions generate data that may be requested by ANAF in audits.

3. Tax classification: individual, sole trader (PFA), company, IP rights

The Romanian Fiscal Code recognises several relevant types of income for influencers and creators. The most common are:

• income from independent activities – including sole traders (PFA), individual and family enterprises and certain liberal professions;
• income from intellectual property rights – when payment is made for the assignment or licence of copyright or related rights;
• employment income or income assimilated to salary – under employment contracts or similar arrangements; and
• income from other sources – for occasional or residual income that does not fit the categories above.

3.1. Individual (no business form) – Single Tax Return

Many creators initially receive income directly as individuals. In this situation, they must file the Single Tax Return (Form 212) each year by the statutory deadline to declare income realised in the previous year and, where applicable, estimated income for the current year.

For income from independent activities and intellectual property rights, in addition to the 10% income tax, the individual may owe social security contributions (pension – CAS and health – CASS) if certain annual thresholds are exceeded (calculated by reference to the minimum gross salary). Even if amounts are received in small monthly instalments (for example, a few hundred euro per month from platforms), the annual total can easily exceed those thresholds, triggering mandatory CAS and CASS.

3.2. Sole trader (PFA) or liberal profession

When the activity becomes constant and professional, registering as a sole trader (PFA) or liberal profession can be more efficient. A PFA can deduct real expenses (equipment, software, studio rent, internet, accounting, travel etc.) or, in some cases, can be taxed on a standard income norm, where such norms exist for the relevant CAEN code.

Under a PFA structure, income tax remains 10% applied to net income or the norm, while CAS and CASS are calculated based on the statutory thresholds and on the declared income base. However, compliance obligations become more complex: accounting records, invoices, registers and, if relevant, VAT registration and reporting.

3.3. Limited liability company (SRL)

For influencers and creators with higher income levels and significant expenses, a limited liability company (SRL) may be the optimal structure. Under the microenterprise regime, corporate tax is calculated as a percentage of turnover (subject to legal conditions), while the owner’s remuneration can be paid through dividends and/or salary, each with its own tax treatment.

An SRL offers clearer separation between personal and business assets, but also comes with more complex accounting and reporting obligations, the need to comply with e-Factura requirements and, in some situations, the potential classification as an obliged entity for anti-money laundering purposes, depending on the actual activities carried out.

3.4. Copyright contracts

In some campaigns, brands prefer to work with influencers through copyright assignment/licence agreements, whereby the payer withholds tax and, where applicable, social contributions at source. This can be convenient for the creator (no need to file a return for that contract) and for the brand (clear legal framework for content use).

However, copyright agreements must be drafted carefully in order not to disguise essentially employment-type relations or independent services. It is also essential for the creator to understand what rights are assigned, for how long and in what territory, and whether the remuneration is adequate for the scope of exploitation.

4. Reporting and administrative obligations

Regardless of the chosen structure, an influencer has a minimum set of obligations towards ANAF, including:

• Registration (where applicable): with the Trade Registry for a PFA or SRL and with ANAF for tax purposes, including VAT registration when conditions are met or services are supplied to EU clients;
• Single Tax Return for individuals with income from independent activities, IP rights or other sources;
• Periodic tax returns for companies (corporate tax, microenterprise tax, VAT, payroll taxes etc.);
• Invoicing and accounting records: invoices, receipts, contracts, bank statements and supporting documents for all income and costs;
• Use of the online portal (SPV) for communication with ANAF, accessing tax records, downloading assessment decisions and receiving notifications.

Updated ANAF guides for individuals who derive income from independent activities, copyright, crypto and online services are available on the authority’s website, in the section for current guides and information materials. Creators should review these documents or discuss them with a professional advisor before making structural decisions about their activity.

5. What an ANAF audit looks like for influencers and creators

An ANAF audit can have different forms, depending on the identified risk and the authority’s objectives:

• verification of personal tax situation for individuals, focusing on the reconciliation between declared income and increases in wealth and lifestyle indicators;
• tax inspection of a PFA or company, aiming at verifying the correctness of tax returns (income tax, VAT, social contributions);
• operational and unannounced controls by the Anti-Fraud Directorate, particularly where there are suspicions about undeclared economic activities.

In the context of influencers, ANAF may use a combination of sources:

• data received from banks and payment institutions on transactions and account balances;
• information from foreign tax authorities and automatic exchange-of-information mechanisms (for example, DAC7 for platform operators);
• public information: follower numbers, views, visibly sponsored campaigns, high-profile collaborations;
• data provided by companies that pay influencers (invoices, contracts, internal reports).

During an audit, ANAF can request:

• contracts with platforms and brands;
• bank and fintech account statements, payment reports from platforms, detailed revenue history;
• documents supporting expenses (equipment, travel, rent, consulting services);
• written explanations regarding certain transactions or sources of funds.

At the end of the audit, the authority will draft a report and, if differences are found, will issue assessment decisions with additional tax, social contributions, interest and penalties. In certain circumstances, the findings may be forwarded to the criminal investigation authorities, especially where ANAF considers that the situation goes beyond mere errors and falls into the category of deliberate tax evasion.

For a broader perspective on how tax inspections work and how to prepare, you can consult the Romanian-language article on ANAF tax audits: what inspectors look at, what your rights are and how to prepare.

6. When the risk becomes criminal: tax evasion and money laundering

6.1. Tax evasion – Law no. 241/2005 as amended

Law no. 241/2005 on the prevention and combatting of tax evasion, as amended by Law no. 126/2024, criminalises acts such as:

• hiding the taxable object or source;
• partial or total omission to record commercial operations or income in accounting records;
• recording fictitious expenses or operations without real economic substance;
• withholding and failing to pay certain taxes and contributions within the legal deadline;
• complex fraudulent schemes that significantly reduce the financial resources of the Romanian state or the EU budget.

For basic forms of tax evasion, the sanction is typically imprisonment from 3 to 10 years or a criminal fine, depending on the specific offence. Where damages exceed certain thresholds (for example, 500,000 euro and 1 million euro), the statutory limits are increased. At the same time, the law provides for mechanisms of “clemency”, under which full payment of the damage plus an additional percentage and accessories within a set timeframe can prevent criminal penalties or significantly reduce them, depending on the stage of proceedings.

For influencers and creators, the risk of tax evasion arises particularly where:

• significant income from platforms or brand deals is not declared for several years, despite a constant and publicly-visible activity;
• the activity is structured through intermediary companies, fictitious contracts or invoices that do not reflect actual services;
• fictitious or inflated expenses are booked to reduce taxable income;
• large amounts are received in cash or through informal channels with no supporting documents.

6.2. Money laundering – Law no. 129/2019

Law no. 129/2019 regulates the prevention and combatting of money laundering and sets out the obligations of banks, financial institutions, certain companies and professionals to report suspicious transactions to the National Office for the Prevention and Combatting of Money Laundering (ONPCSB).

For influencers, money laundering issues are likely to arise where undeclared income or proceeds from tax evasion are later “cleaned” through complex transaction chains, routing funds through multiple accounts, converting them into assets that appear legitimate or mixing licit and illicit money in a way that makes tracing difficult. The use of fintech accounts and cryptocurrencies does not remove the risk, as these entities may also have reporting and know-your-customer obligations.

In large-scale tax fraud cases, charges of money laundering are often added alongside tax evasion, especially where there are cross-border elements, offshore companies or evident schemes to obscure the origin of funds. For a typical influencer or streamer, the primary risk remains tax evasion, but money laundering cannot be excluded where patterns of behaviour suggest an intention to conceal the origin of income.

7. How to respond correctly to ANAF notices and audits

7.1. Receiving a notice or invitation for clarification

ANAF may send:

• a simple notification stating that it has identified income from certain sources (for example, online platforms or foreign payers) that do not match your tax returns;
• an invitation to appear at the tax office or to submit documents and explanations;
• a compliance letter, giving you the opportunity to correct your situation voluntarily before a formal audit is opened.

Recommended steps:

• do not ignore the letter; note the deadline for response or the date of the meeting;
• gather all available documentation: platform reports, bank and fintech statements, contracts, invoices;
• consult a lawyer and, if needed, a tax consultant before sending written explanations or signing any statements;
• prepare an overview of your income per year, per source and per category (independent activities, IP rights, other sources).

7.2. What to pay attention to when responding to ANAF

Your answers should be:

• coherent: explanations for one year should be consistent with those for neighbouring years;
• supported by documents: reports and statements carry more weight than bare assertions;
• complete: deliberately omitting known sources of income can aggravate the situation if ANAF later discovers them.

In some situations, it may be preferable to file amended tax returns (Single Tax Return or company returns) and pay differences in tax and contributions before the audit is finalised, to reduce both the criminal risk and accessory charges.

7.3. Assessment decisions and challenging ANAF acts

If, following an audit, ANAF issues tax assessment decisions or other administrative acts setting out additional amounts to be paid, you have the right to challenge them within 45 days from communication, under the Fiscal Procedure Code. Filing an administrative challenge is mandatory before you can take the case to court.

Challenging ANAF acts is a technical process. You need to address both substantive issues (classification of income, deductibility of expenses, calculation errors) and procedural issues (jurisdiction, respect of deadlines, right to be heard, access to the file). A lawyer experienced in tax litigation can help you build a defence strategy, identify relevant evidence and coordinate the administrative challenge with any criminal defence strategy, where a tax evasion investigation is also open.

For more detail on this topic, see the Romanian article on challenging ANAF assessment decisions and other acts. For enforcement and garnishments, you can also check the English-language article on bank account garnishment and tax enforcement by ANAF.

8. Good practices to reduce your risk as an influencer or creator

Based on practical experience, most serious problems do not appear overnight; they build up over several years of “small decisions”: not filing returns in the first year, not keeping records, avoiding contracts, mixing personal and professional funds. Some practical recommendations:

• Separate professional and personal finances: use at least one dedicated bank account for your influencer activity, even if you are still an individual.
• Keep and archive documents: contracts, invoices, emails with brands, platform reports, bank and fintech statements, receipts for equipment and services.
• Calculate annual income realistically: do not look only at individual payments; consider the total per year to see whether you exceed thresholds for social contributions.
• Choose an appropriate structure: individual, PFA or company, depending on your income level, types of contracts and growth plans.
• Review your contracts: pay attention to clauses on copyright, exclusivity, territory, duration and remuneration; avoid signing documents you do not understand.
• Do not ignore ANAF correspondence: preventive advice from a lawyer and tax consultant is almost always cheaper than defending yourself in a criminal case.

On maglas.ro you can find additional articles on ANAF tax audits, on challenging ANAF decisions and on contracts for influencers and creators, which complement the discussion in this text.

9. Conclusions

Visibility and online influence come with tax responsibilities and, in some cases, criminal risks. For ANAF, influencers, content creators and streamers are no longer a “grey zone”, but a clearly targeted category, with dedicated brochures, guidance and audit campaigns. Income received from platforms, brands, affiliate programmes, donations or crypto is, in most cases, taxable income that must be declared and documented.

The difference between a case resolved at the tax level (possibly with significant additional amounts, but manageable) and a criminal file for tax evasion or money laundering often lies in how you react to the first signals: notifications, invitations for clarification, requests for documents. Advance preparation, clear records, well-drafted contracts and cooperation with professionals (lawyer, tax consultant, accountant) are essential to protect both your income and your freedom.

If you are an influencer, creator or streamer and you have received an ANAF notice or know that your income has not been properly declared, it is important to act early and proactively, rather than waiting for the storm to pass.

Frequently Asked Questions (FAQ)

1. Do I need to set up a company if I earn money from YouTube, TikTok or Twitch?

There is no automatic legal requirement to incorporate a company just because you earn income from platforms. However, if your activity is continuous, organised and generates significant revenue, a PFA or an SRL may be more tax-efficient and safer in relation to ANAF. The key is to declare your income correctly (at least through the Single Tax Return if you are an individual) and to keep proper records. The optimal structure depends on your income level, costs and the types of contracts you have.

2. Can ANAF see my Revolut, PayPal or other fintech accounts?

In some circumstances, yes. Through cooperation with banks, payment institutions, fintech companies and foreign tax authorities, ANAF can obtain information about transactions and balances in such accounts, especially where local branches or information exchange mechanisms exist. In addition, in enforcement proceedings, fintech accounts may also be subject to garnishment. Assuming that money received into these accounts is “invisible” is a very risky premise.

3. Are products, trips and services received for free taxable?

In principle, yes. ANAF’s brochures on income from social media posts clearly state that benefits in kind (products, services, trips) linked to promotion activities can represent taxable income for influencers. The value of such benefits may be included in the tax base, so it is important to have a realistic and, where possible, documented valuation.

4. What happens if I ignore an ANAF notice about my online income?

Ignoring a notice can lead to the opening of a tax inspection or to the issuance of assessment decisions based solely on information available to ANAF, without your explanations. You may also be perceived as acting in bad faith, which can influence the attitude of both the tax authority and, potentially, criminal investigators. In general, it is better to respond in time, clarify the situation and, where appropriate, correct your tax returns voluntarily.

5. When does a situation escalate into a criminal case for tax evasion?

The risk of a criminal case is higher when large undeclared amounts are involved, over long periods, and when there are signs of fraudulent behaviour: fictitious invoices, intermediary companies with no real activity, multiple accounts used to conceal money flows or repeated non-payment of withheld taxes and contributions. In such scenarios, ANAF’s findings can be forwarded to the criminal investigation authorities, which may open a case for tax evasion and, in some situations, money laundering.

6. If I pay everything I owe, can I avoid a criminal case?

Under the current wording of the tax evasion law, there are situations where full payment of the damage, increased by a certain percentage and accessories, within a short timeframe from the completion of the audit, can prevent criminal penalties or significantly reduce them. However, the concrete application of these provisions depends on the legal conditions being met and on the stage of the proceedings. You should always discuss strategy with a lawyer specialised in tax and criminal law before making decisions.

7. Can I use copyright contracts for all my brand collaborations?

No. Not every collaboration can realistically and legally be framed as income from intellectual property rights. If in substance you are providing marketing, consulting or campaign management services, forcing a “copyright” label merely to obtain more favourable tax treatment can be challenged by ANAF. The legal form of the contract must reflect the economic reality of the activity, otherwise there is a risk of reclassification and of tax liability and, in extreme cases, criminal liability.