ANAF President Adrian Nica came back on Friday with clarifications related to the reactions that appeared in the public space, after stating that “the jam that grandma makes at home is calculated in the VAT gap”. The head of ANAF explained that home-made products are included in the fiscal gap calculation, but this does not mean that the self-consumption of the population will be taxed. Thus, self-consumption will not be subject to ANAF fiscal inspections.
Adrian Nica claims, through a press release, that he wants to improve the analysis of the gap structure, given that “certain elements of self-consumption can distort the estimate of the potential VAT base”
“As a result of the interpretations that appeared in the public space on October 15, 2025, we make the following clarifications, for the correct information of public opinion: ANAF does not consider taxing the self-consumption of the population”, Adrian Nica also states.
According to him, by self-consumption is understood the use, by a household, of the products or services made by it for its own consumption.
“Certain elements of self-consumption may distort the estimate of the potential VAT base”
The head of ANAF also said that the statement does not dispute Romania's VAT collection gap, which represents one of the major priorities in the current mandate of ANAF.
“However, the statement concerns exclusively a methodological aspect in the determination of the fiscal gap – that the potential taxable base may include elements of self-consumption to a greater extent than would be the case in Romania, the total value of these elements not being completely eliminated in the estimation process. The fiscal gap (gap) represents the difference between the potential VAT, estimated on the basis of the accounts national (ESA 2010) and VAT actually collected at the budget”, says Adrian Nica
“I thus stated that we aim to carry out in-depth analyzes to improve the methodology for calculating the VAT gap, so that the results reflect the economic and social realities in Romania as faithfully as possible. Currently, certain elements of self-consumption can distort the estimate of the potential VAT base, if they are not adjusted according to the national specifics”, the head also states Treasury.
He believes that a collaboration with the National Institute of Statistics, the Ministry of Finance and the European partners is necessary, for the methodological alignment of the estimates regarding the VAT gap, with a view to a more precise interpretation of the differences between evasion, non-compliance and statistical factors.
“ANAF will also collaborate with the World Bank, in order to improve the understanding and analysis of the structure of the fiscal gap, in accordance with good international practices. This collaboration seeks to strengthen the technical and analytical capacity of ANAF to correctly interpret the difference between the theoretical/potential VAT and the actual tax collected, through an integrated approach, based on economic and statistical data updated”, said Adrian Nica.
“The complex analysis of this issue can also lead to the adjustment of certain legislative provisions that affect the VAT collection process, including in areas such as insolvency procedures, where systemic revenue losses are found”, the head of ANAF also stated.
Ironies addressed to Nica
The head of the National Agency for Fiscal Administration (ANAF), Adrian Nica, said on Wednesday evening, on Antena 3, that home-made jam affects the level of VAT collection in Romania, stating that, according to the European Commission, products made for own consumption affect the general collection of VAT.
This statement caused a series of ironies in the public space.
The president of UDMR, Kelemen Hunor, made an ironic self-denunciation on Thursday, announcing on Facebook that he had made six jars of plum jam, the fruits being from his own production. “I broke the law!”, he said, adding that he is anxiously waiting to see when ANAF will confiscate his “evidence”, writes News.ro. The ironic reaction of the UDMR leader comes after the head of ANAF stated that “the jam that grandma makes at home is calculated in the VAT gap”.
“I admit without reservation: I broke the law! Over the weekend, together with my wife, I made six jars of plum jam. From our plums, in our pot, with our guilt. I would have also made palinka, but the plums were not enough,” wrote Kelemen on Facebook.
Kelemen Hunor added ironically: “Now I'm afraid: when will ANAF come to confiscate my “evidence”?”.
“Six jars of jam – six hidden blows to the budget. Seriously now: the president of ANAF really thinks that homemade jam is the black hole of the economy? If things go like this, next year we will have to report grandma's cans as well. On the label we could write: “Product with fiscal risk – consumption is recommended under the supervision of the authorities”, Kelemen Hunor added.
Getting serious again, the leader of the UDMR, one of the parties forming the governing coalition, said: “What if they went after the great escapers, not the grandmothers who make cans?”.
