In the fourth quarter of 2023, an ANAF inspector checked an average of 5 individuals, compared to almost 4 in 2021.

As for the additional amounts set for one inspector, according to the results of tax audits of individual taxpayers, they amounted (for the whole of 2022) to 425,963 lei, a decrease of 13.4% was recorded.

It should be noted that from the middle of 2022, the tax office started a campaign in this area. More precisely, we are talking about the famous mass control after the analysis, during which it was found that 561,000 people accumulated between 2016 and 2019 the difference between our estimates and declared and taxed income of 20 billion euros.

At the same time, the reorganization of ANAF also took place, as part of which the number of inspectors for checking persons was increased.

These events will continue this year as well.

Let’s not forget that in 2023, freelancers, those with rental and investment income or PFO will also be checked. At least this follows from the document of the institution, which indicates the presence of fiscal risk in this area.

As for company inspections, in the last quarter of 2022, the inspector inspected an average of 2.3 legal entities against 1.96 (for the same period in 2021). Additional amounts set per inspector amounted to 283,689 lei, compared to 821,129 lei for the same period in 2021.

In 2022, Fiscal Antifraud activity increased

The fight against tax fraud in 2022 was more active compared to 2021, with the number of audits increasing by 36% and the number of fines by 46%, to 18,176.

In terms of the value of fines, they amounted to 105.7 million lei, which is 19.6% more than in 2021.

Property confiscations increased by 220% to 28.2 million lei.

At the same time, the number of reports of crimes decreased by 35.5%, to 194.

The cost of the fee decreased in 2022 (by 20%), to 7,716 lei per 1 million lei of net budget revenues.