From 2026, two new situations of fiscal inactivity for companies appear. What do they risk?
Accountant calculating taxes. Credit line: Andrey Popov, Panther Media GmbH / Alamy / Profimedia
ANAF will be able to declare companies as inactive in two new situations, according to Law 239/2025, respectively Tax Package 2. In addition, if within one year the administrators of those companies do not reactivate them, the Tax Office will demand their dissolution.
“If until now we were talking about 7 cases in which a company could become fiscally inactive, from 2026 there will be 9 such situations. The two appeared refer to the fact that the company does not have a payment account in Romania (or at one of the Treasury units), respectively, the annual financial statements were not submitted within 5 months of the legal deadline for submitting them”said Anamaria Chiru, Tax Partner within Dobrinescu Dobrev SCA.
At this moment, the taxpayer is declared inactive and the provisions of the Fiscal Code regarding the effects of inactivity are applicable to him if he is in one of the following situations:
1. Does not fulfill, during a calendar semester, any declarative obligation provided by law;
2. Evades the controls carried out by the central fiscal body by declaring some identification data of the fiscal domicile that do not allow the fiscal body to identify it;
3. The central fiscal body finds that it does not work at the declared fiscal domicile;
4. Temporary inactivity registered in the trade register;
5. The duration of the company's operation has expired;
6. The company no longer has statutory bodies;
7. The duration of the ownership of the space intended for corporate headquarters has expired.
Another novelty relates to the fact that the period of inactivity will be one year. The exception is taxpayers who register their inactivity at the Trade Registry, where the maximum duration is 3 years if they do not resume their activity.
What do inactive companies risk?
Two of the most important consequences of the fact that a company can be declared inactive are related to the fact that the right to deduct expenses and VAT related to the purchases made is not granted and the VAT registration is cancelled.
Reactivation should be done within a year. Otherwise, ANAF will request their dissolution.
The request for dissolution will be made both in the situation where the company does not appear with outstanding tax obligations, and in the situation where it appears with debts, if it is not the subject of criminal reports.
To be reactivated, the companies will have to fulfill their declaration obligations and have no debts to the State.
