VAT audits in Romania: refunds, adjustments and denied input VAT

This page is for businesses facing a VAT issue in an ANAF audit: delayed or denied VAT refunds, proposed VAT adjustments, or input VAT denied on “lack of substance” or documentation. The difference is made by proof of transaction reality and a coherent file (contracts, flows, delivery, payment), aligned with Romanian VAT rules and the EU framework.

Informațiile sunt generale și nu înlocuiesc consultanța juridică. Contează faptele, actele și cronologia.

When you need this

You requested a VAT refund and the audit extends or becomes document-heavy.
ANAF denied input VAT on specific purchases (formal or substantive reasoning).
Inspectors propose VAT adjustments (goods, services, capital goods) with retroactive impact.
You have intra-EU or cross-border transactions and transport/delivery evidence is disputed.
Your supply chain is complex and ANAF challenges “reality” or “business purpose” elements.
You need an administrative appeal that remains strong if the case goes to court.
VAT receivable cash-flow pressure requires a realistic procedural plan.

What we do in practice

We define the dispute: refund, denied deduction, adjustment, or a combination.
Document and flow audit: contracts, invoices, acceptances, transport, payments, correspondence, economic use.
We rebuild the audit timeline and ANAF requests, with verifiable responses.
We prepare a transaction-by-transaction evidence file: key documents, explanations, accounting and operational links.
We identify and fix vulnerabilities quickly: missing documents, inconsistencies, delivery/performance proof gaps.
If an act is issued, we draft the administrative appeal with concrete points and structured annexes.
If needed, we prepare court strategy, including expert work and technical evidence.

Documents/information useful for a first review

Document	Why it matters	Notes
VAT returns and relevant filings	Defines periods and declared VAT positions	Reconcile with journals and trial balances
ANAF acts (requests, minutes, decision)	Shows what is challenged and triggers deadlines	Include proof of service
Invoices, contracts, orders, acceptance records	Proves purchase and link to taxable activity	Track acceptance and delivery
Transport/delivery evidence (as relevant)	Critical in intra-EU and export cases	CMR, AWB, confirmations, customs docs
Payment evidence and bank statements	Supports transaction reality and invoice matching	Include partial payments and set-offs
Economic use documentation	Links purchases to taxable operations	Projects, reports, allocations
VAT journals and internal policies	Shows consistency of VAT treatment	Useful in recurring adjustments

Risks and common mistakes

Incomplete transaction files (missing links between purchases and taxable activity).
Weak transport files in intra-EU/export transactions, with inconsistencies.
Unstructured audit responses that create contradictions and exploitable gaps.
Ignoring relevant EU VAT rules in cross-border scenarios.
Waiting until the deadline to challenge an act, leaving no time to build evidence.
Inconsistent VAT treatment across periods without reconciliations and explanations.

FAQ

Can ANAF deny input VAT based only on suspicions?

In practice, denial must be reasoned and anchored in findings and documents; effective defense is built on proof of transaction reality and economic trail. We structure the file so it can be verified.

What does “transaction substance” mean and how do I prove it?

It means the transaction took place in reality and has economic support: contract, delivery/performance, acceptance, use and payment. Proof is a coherent package of documents, not a single paper.

How does VAT refund work under audit in Romania?

Refunds can be linked to checks and document requests, and outcomes depend heavily on how complete and timely your responses are. We plan the evidence file and response track early.

What are VAT adjustments and why do they appear in audits?

Adjustments arise when deduction rights or use of goods/services is considered to have changed, or when conditions are deemed not met. We assess whether the adjustment is justified and what evidence can counter it.

What should I do if I receive an ANAF VAT decision (assessment/denial)?

Usually you follow the administrative appeal route first, then judicial review if needed. The key is to build the appeal around transactions and documents, with a consistent position.

Can foreign companies manage Romanian VAT refunds and challenges?

Yes, but the documentation, representation and evidence trail must be calibrated carefully, including translations and delivery/performance proof. We define early which authorities and procedures apply.

Contact

Email: alexandru@maglas.ro | Tel: +40 756 248 777