ANAF

ANAF, the Agenția Națională de Administrare Fiscală, is the Romanian tax authority responsible for administering and collecting national taxes, duties, and social contributions, and for enforcing tax law. It operates under the Ministry of Public Finance and serves as the central body for fiscal administration in Romania.

The agency was established to consolidate tax administration processes and strengthen compliance and revenue collection. Its mandate covers tax assessment, taxpayer registration, filing and processing of returns, collection of taxes, and enforcement actions such as audits and penalties. ANAF also oversees customs-related activities within Romania and coordinates with other state institutions to prevent evasion and fraud.

Functions and services include the registration of taxpayers, processing of tax returns, issue of tax decisions, and the collection of payments. It conducts tax inspections and field audits, administers penalties, and provides taxpayer support through public counters and online services. In particular, it offers electronic channels such as the Spațiul Privat Virtual for secure communications and filing, as well as online payment options to improve service efficiency.

Organization and governance: ANAF operates through regional and local structures that cover Romanian territory and is overseen by the Ministry of Public Finance. It relies on central and local units to administer taxes, enforce compliance, and manage information systems that support revenue collection. The agency also interfaces with other authorities on issues related to customs compliance and cross-border taxation.