Expert representation in ANAF disputes, tax audits, appeals and international taxation matters.
Romania's tax system offers significant advantages — including Europe's lowest effective corporate tax rates through the micro-enterprise regime (1% on turnover under €100,000) — but navigating it as a foreign company requires legal guidance. The Romanian Fiscal Code (Law 227/2015) is amended several times per year, and ANAF (the National Agency for Fiscal Administration) has broad audit and enforcement powers.
Common tax challenges for international businesses include: determining tax residency and permanent establishment risk (critical under Romania's 90+ double taxation treaties), understanding the micro-enterprise vs. standard CIT choice, complying with transfer pricing documentation requirements (OG 54/2016), managing VAT registration and compliance for cross-border transactions, and responding to ANAF tax audits — which can cover up to 5 fiscal years and result in substantial penalties including 0.02% per day late payment interest.
Tax litigation in Romania follows a mandatory two-step process: first, an administrative appeal (contestație) to ANAF within 45 days of the tax decision, followed by court proceedings before the fiscal sections of tribunale and courts of appeal. Understanding this procedural framework is essential, as missing the 45-day administrative deadline forfeits your right to challenge the decision in court.
Our tax practice combines preventive planning with aggressive litigation when ANAF decisions are unjustified. We help foreign investors structure their Romanian operations tax-efficiently from day one, and defend their positions when challenged by tax authorities.
Tax Planning: We analyze your business model against Romania's fiscal framework to identify the optimal structure — micro-enterprise regime (1% tax on revenue up to €100,000), standard CIT (16%), or holding company structures leveraging EU directives (Parent-Subsidiary, Interest & Royalties). We prepare transfer pricing documentation per OECD guidelines and Romanian requirements, and advise on dividend repatriation strategies using applicable tax treaties.
ANAF Audit Defense: When ANAF initiates a tax audit (inspecție fiscală), we provide comprehensive support: pre-audit preparation and document review, attendance at all audit sessions, drafting responses to inspector queries, negotiating with audit teams, and filing administrative appeals when necessary. Our presence typically reduces assessment amounts by 40-70% compared to unrepresented taxpayers.
Tax Litigation: If administrative appeals fail, we pursue full court litigation before Romania's fiscal tribunals. Our litigation team has successfully challenged millions of euros in unjustified tax assessments, leveraging EU law supremacy, Constitutional Court precedents, and CJEU case law where applicable.
Representation in tax disputes with ANAF and in court. Appeals against tax decisions.
Full assistance during ANAF tax audits. Documentation and defense strategy.
Legal tax optimization for businesses. Structure and transaction planning.
Cross-border taxation, transfer pricing, double taxation treaties advisory.
VAT registration, compliance, recovery and dispute resolution.
Challenging tax decisions, administrative and court appeals process.
Every case is unique. Speak with a specialized lawyer for solutions tailored to your needs.