What does ANAF check when it comes for an audit?

One of the most common things I hear from entrepreneurs before a tax audit is: "I don't know where to start preparing." Click on the image to continue reading.

The answer is simpler than it seems. 

From direct experience in tax inspection, the first thing an inspector checks is the consistency between declarations and accounting records. If the declarations submitted to ANAF do not match what the internal accounting shows, that is where the difficult conversation begins.

The second thing targeted is expense invoices — especially those from fiscally inactive suppliers or companies without real activity. An invoice from a company that was deregistered or declared inactive during that period can generate significant adjustments.

The third element monitored is VAT — VAT deductions are among the most frequent sources of adjustments in tax audits for legal entities.

What you can do now: periodically check the tax status of your main suppliers on our free ANAF Checker tool or directly on the ANAF website. A fiscally inactive supplier means tax risk for you, not just for them.

Do you have questions about preparing for a tax audit? Contact us.