Through the Order for amending and supplementing the Order of the president of the National Agency for Fiscal Administration no. 352/2022 for approving the Procedure for settling negative VAT returns with refund option, published in the Official Gazette no. 338 of April 28, 2026, the internal approval flow for VAT refund decisions for certain categories of taxpayers is modified.
What does it stipulate?
The main change consists in centralizing at county level the competence to sign VAT refund decisions for taxpayers assigned to local fiscal units. Specifically, although the analysis of the VAT return continues to be carried out at the level of the municipal, city, or communal fiscal unit where the company is registered, the final document – the VAT Refund Decision – is no longer signed by the head of the local unit, but is transmitted for approval and signature to the head of the county public finance administration.
This new procedure applies both to VAT refunds settled without prior tax inspection and to those following a tax inspection. The introduction of this additional step in ANAF’s internal approval circuit may generate delays in finalizing the procedure and, implicitly, in the actual transfer of amounts to company accounts.
From an operational perspective for the company, the procedure for submitting the VAT return with a refund option remains unchanged. The modification is strictly internal, at the level of the fiscal authority, but its direct impact is external, felt in the total duration of the refund process. The form template “VAT Refund Decision” has been updated to reflect the new signing competence.
To whom does it apply?
The modification exclusively targets taxable persons (commercial companies, PFAs, etc.) who have their tax domicile and are administered by municipal, city, or communal fiscal units. Companies administered by the General Directorate for the Administration of Large Taxpayers (DGAMC) or by tax administrations for medium taxpayers are not affected by this modification, for which the approval procedures remain unchanged.
What should you do?
- Adjust cash-flow projections to accommodate possible delays in collecting amounts requested for refund through VAT returns.
- Carefully monitor the legal deadlines for settling returns, considering that the new internal approval flow may extend the duration of the process.
- Instruct the finance department to direct any requests for information regarding the status of final approval to the county public finance administration, not just to the local fiscal unit.
Source: Official Gazette, Part I, no. 338 of April 28, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, tax, or business advice. As the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these modifications.