What would the proposed merger of Romania’s tax and customs authorities change for enforcement, reporting and public administration?
A single authority is proposed
Siegfried Mureșan’s proposed government programme would reunite the National Agency for Fiscal Administration, known as ANAF, and the Romanian Customs Authority in one fiscal and control body. The measure is part of the programme’s chapter on strengthening revenues and combating tax evasion, alongside a wider reorganisation of the tax administration. The document was sent to Parliament on Saturday, but the source does not report that the merger has been approved or implemented. Its significance is therefore prospective: a policy proposal would place tax collection, customs control and related enforcement under a unified institutional structure.
Risk analysis would determine controls
The programme proposes moving towards controls based on risk analysis rather than treating all taxpayers in the same way. Documentary checks would first be carried out remotely, with operational and unannounced inspections triggered by a taxpayer’s risk profile. Resources would be directed towards evasion with a major budgetary impact, including VAT fraud and risky refund claims, sectoral under-declaration and the artificial transfer of profit. The stated aim is to focus enforcement on major evasion rather than compliant taxpayers, while reducing the VAT gap by 2030. The source gives no evidence yet of how the proposed model would perform.
Fiscal data would be connected
By 30 June 2027, the programme proposes an integrated platform linking data from e-Factura, SAF-T, cash registers and tax returns. The Private Virtual Space would become the single point of interaction with the tax administration, providing a consolidated fiscal position, automatic mismatch notifications and digital communication channels. Pre-filled returns, automatic validation and fewer reporting fields are also envisaged. Information already submitted through e-Factura, SAF-T or cash registers would not be requested again, according to the programme. This describes an interoperability model: information held by public systems is reused to reduce duplication and support targeted checks.
Implementation would include new incentives
The proposal also covers how the administration would be managed and measured. Performance indicators and a bonus-malus remuneration system for ANAF leadership and operational structures are to be introduced by 31 December 2026, with the mechanism applying from 2027 in line with commitments under the Recovery and Resilience Plan. Bonuses would be paid only when the collection plan is exceeded, while penalties would reflect approved indicators for each structure. The programme further proposes unified coordination between central and territorial levels, competitive appointment of territorial leaders and no prolonged interim arrangements. For small and medium-sized businesses, it promises fewer repetitive obligations, voluntary correction of formal breaches without fraud indicators, and digital guidance.
IN NUMBERS
The proposal combines an institutional merger with risk-based enforcement and shared digital records. Its practical effect will depend on parliamentary approval, implementation and how the new indicators are applied.
Reported from economica.net, 2026-09-26. The Tender Wire is published by Otnox.
