Romania’s ANAF has set out a plan that could reshape how taxpayers deal with the tax authority: by the end of 2027, it aims to place every taxpayer it administers into low-, medium- or high-fiscal-risk categories. ANAF president Adrian Nica said the treatment applied would differ according to fiscal behaviour.
Risk-based administration can be a sensible way to focus enforcement resources where concerns are greater. Yet the announcement leaves out the rules that would make the system predictable for taxpayers: the scoring criteria, the data used, a route to challenge a classification, and the practical consequences of each category. Until those are published, people and businesses cannot assess whether the promised differentiated treatment is proportionate and constrained.
Digi24 reported Nica’s end-of-2027 target and the three proposed categories. HotNews reported that, at the same conference, he also discussed changes being prepared for 2027, including a blacklist of administrators and a bonus-malus system for inspectors. The supplied excerpts do not establish the legal form, implementation timetable or operating details of those additional proposals.
ANAF should publish the rules before classifications lead to different treatment. A risk-based model may have an administrative rationale, but it needs understandable criteria and a practical way to correct an erroneous label. Otherwise, a system presented as targeted administration could become an opaque category that taxpayers are expected to live with.
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Independent editorial content. WUA is not affiliated with any political party. 2026-11-11