Romania expands VAT-refund risk screening under Order 1,123/2026

A new Annex 6 drives the risk review

Order 1,123 adds article 2¹ and Annex 6 to the VAT-refund procedure. Tax officials use the Annex 6 situations when reviewing refund returns and maintain a special database for taxable persons considered to present an undue-refund risk. The procedure requires further analysis when an applicant appears in that database. A risk finding can route a claim to a pre-refund tax inspection; it is not, by itself, a final refusal of the refund.^[1][2]

The indicators cover data quality and taxpayer profile

The 14 Annex 6 categories include tax or criminal-record information, failures to file forms D300, D394, D390 or D406, VAT and transaction discrepancies, insolvency or inactivity, recent formation, affiliation and supplier-profile concerns. The list also covers differences involving invoices reported through RO e-Factura, fiscal receipts and VAT data reported by suppliers. For non-established taxable persons registered for Romanian VAT, the procedure tests the statutory conditions for both the taxpayer and its fiscal representative.^[1][2]

Risk-positive claims move to pre-refund inspection

The amended procedure distinguishes between applicants that remain in a risk situation and those cleared after analysis. Refund returns that continue to present undue-refund risk are settled after an anticipatory tax inspection, while claims cleared through the review can proceed to a VAT refund decision. Order 1,123 also changes one procedural stage from five to 15 working days from filing of the VAT return or correction of material errors.^[1][2]

The transition reaches existing claims

Article III applies the amendments to monthly refund returns starting with August 2026 and quarterly returns starting with the third quarter of 2026. It also applies them to refund claims pending when the order took effect, except claims that had already been sent to tax inspection for a pre-refund audit. Groups should reconcile D300, D394, D390 and D406 filings with RO e-Factura and supplier data, document changes in ownership or affiliation and prepare for a pre-refund inspection where an Annex 6 indicator is present.^[1][2]