ANAF. Photo: Denisa Crăciun / StartupCafe.ro
ANAF does not declare fiscally inactive taxpayers and does not send notifications if the administrators' mandate is set for an unlimited duration, the Agency said in a statement on Thursday. The evaluation of the taxpayers' fiscal activity is carried out exclusively on the basis of the criteria established by the Fiscal Procedure Code.
According to the document, the criteria for declaring fiscal inactivity with regard to the mandate of the administrators remained unchanged.
Establishing the validity of the mandates of the statutory management bodies of commercial companies does not fall within the legal powers of the Agency. This and the provision of clarifications regarding the duration of the administrators' mandate, its extension or the amendment of the constitutive acts belong to the corporate legislation and fall under the attributions of the National Office of the Trade Register (ONRC), the authors of the release also state.
According to the existing regulations, a company can also be declared fiscally inactive in the following situations:
• violation of declaration obligations for a period established by law;
• evading the tax inspection, by declaring fictitious or unidentifiable offices;
• entry of mentions regarding temporary inactivity in the Trade Register;
• other situations expressly provided by the Fiscal Procedure Code.
From January 1, 2026, companies can also be declared fiscally inactive if they exceed the legal deadline for submitting annual financial statements by five months. This measure is provided for by changes made to the Fiscal Procedure Code in order to improve fiscal discipline, financial transparency and reduce the phenomenon of “ghost” companies, devoid of real commercial activity and used for fraudulent purposes. The verification of this situation is carried out starting with the financial year reported in 2026.
It is important to note that tax obligations remain valid even in case of tax inactivity. Declaring a company as fiscally inactive does not suspend tax obligations. The taxpayer still has the obligation to declare and pay the taxes, fees and social contributions owed and to comply with the fiscal administration procedures (fiscal control, collection, etc.), according to the statement sent by the Agency.
Also, if the company is a VAT payer, the VAT code is canceled on the date of communication of the decision of inactivity, and the VAT collected during the period of inactivity must be declared and paid, without the right of deduction. Fiscal inactivity is entered in the fiscal record of the company and its legal representatives.
Thus, to the previous fiscal criteria applied by ANAF for declaring inactivity, a single new rule was added regarding exceeding the legal deadline for submitting annual financial statements.
For clarifications regarding ANAF's activity and the relevant legal provisions, both in this case and in any other tax-specific situation, ANAF inspectors answer by phone at the number 031.403.91.60. from Monday to Thursday, between 8.30 and 16.30 and Friday between 8.30 and 14.00; the inspectors also respond in writing through the Single Contact Form available 24/7.
Other questions regarding the situations, which fall under the legal powers of the National Office of the Trade Register, can be directed here.
