Guide · 6 min read · June 14, 2026
ANAF penalties: what missing a tax deadline actually costs you
In Romania, the tax authority does not chase you politely. A missed deadline turns into interest, then a penalty, then a summons, then enforcement — often before you have even read the first Romanian-language notice sitting in your SPV. Understanding the cost is the first step to never paying it.
Late payment: interest plus penalty
When you pay a tax obligation late, two charges stack on top of the original amount:
- Interest (dobânzi): 0.02% per day of delay.
- Late-payment penalty (penalități de întârziere): 0.01% per day of delay.
Together that is 0.03% per day — roughly 11% per year on the unpaid balance. On a 10,000 RON debt left for six months, that is over 500 RON in charges alone, growing every single day until paid.
Late filing: separate fines
Failing to submit a required declaration on time is a separate offence from late payment, with its own fines (amenzi contravenționale). The amount depends on the declaration and the taxpayer, and can run from a few hundred to several thousand RON. For undeclared tax, a non-declaration penalty can also apply on the amount that should have been declared.
The escalation path
Romanian tax enforcement follows a predictable sequence. Each step is a document that lands in your SPV:
| Stage | Document | What it means |
|---|---|---|
| 1 | Decizie de impunere | The assessment — what you owe and by when |
| 2 | Notificare | A reminder that payment is due or overdue |
| 3 | Somație | Formal summons — pay now or enforcement begins |
| 4 | Titlu executoriu | Enforcement order — legal basis to collect |
| 5 | Poprire | Bank account freeze / wage garnishment |
The dangerous part is how fast stages 3 to 5 follow once the clock starts. A somație typically gives a short window; ignore it and ANAF can move to freeze a bank account (poprire) without going to court.
Why deadlines sneak up on you
Every one of these notices arrives in your SPV inbox, in Romanian, with no email reminder by default. If you are not logging in regularly — or you cannot read the document when you do — a 30-day payment window can quietly expire. For foreign-owned businesses, this is the single most common way a small obligation becomes an enforced one.
How FiscAlert helps
FiscAlert helps break this chain by monitoring your SPV, translating documents, and surfacing detected deadlines. Alerts reduce the risk of missing a deadline, but you should still verify critical dates against the original ANAF document.
- Every document translated and summarised in your language
- Payment and reply deadlines extracted and tracked automatically
- Clear action labels — Pay, Reply, or For-info — so urgency is obvious
- Optional daily email alerts the moment something needs attention
The 30-day free trial connects to your SPV and shows you every deadline already waiting there, translated.