Guide · 6 min read · September 20, 2026
ANAF tax-assessment decision: a first-reading checklist
A Decizie de impunere in SPV can contain several pages, tables and attachments. Before asking an accountant or Romanian tax lawyer what it means, preserve the exact document and make a structured record of what ANAF has actually sent.
This is procedural orientation, not tax or legal advice. The aim is not to decide whether ANAF is right, calculate a liability or explain how to challenge it; it is to ensure that the first professional review starts with a complete, readable file.
1. Preserve the SPV record before reading the substance
Download the decision in its original format from SPV and save every attachment available with it. Keep the original filenames where possible. Do not rely only on screenshots, copied text or a translated extract: a table, footer, page reference or annex may matter to someone reviewing the act.
- Save the decision PDF and each attachment in one folder.
- Record the SPV message title, document number if shown, upload or receipt details, and the date and time of access.
- Take screenshots of the SPV listing and message page if they show document or communication information that is not visible in the PDF.
- Avoid editing, annotating over or renaming the original files. Use a separate notes document for observations.
- If the issue may relate to invoices, keep the relevant e-Factura records, invoices, returns, contracts and correspondence separately. An e-Factura document alone may not explain the assessment.
If there is uncertainty about whether a message is genuinely from ANAF, review the practical checks in An ANAF letter in Romanian: what to check before you act. However, an empty third-party inbox does not establish that a message is false or that no obligation exists.
2. Create a one-page identification record
On the first page, or in the header and final pages, locate the details that identify this particular act. Copy them exactly into notes rather than paraphrasing them. Where present, record both the Romanian labels and the values shown.
| What to locate | What to record | Why it helps at handover |
|---|---|---|
| Issuer | The ANAF unit or tax authority named on the decision, plus its address or contact details if shown. | Identifies the authority that issued this act. |
| Decision identifiers | Decision number, registration number, issue date and any internal reference shown. | Lets an adviser match the PDF to the SPV record. |
| Taxpayer details | Name, fiscal identification code, fiscal domicile and trade-register number, if shown. | Checks whose position is being assessed. |
| Communication evidence | How the document was received, the SPV message details, and the communication date stated in the act, if present. | Keeps the document record separate from assumptions about communication rules. |
| Document scope | The title and any wording explaining the type of verification or assessment. | Avoids treating every document with a similar title as the same kind of act. |
The 2020 ANAF template for a documentary-verification assessment includes fields for taxpayer identification, but an individual document may display information differently or contain additional fields. Use the act at hand as the primary checklist. The retrieved template is available here: ANAF decision form under OPANAF 3666/2020.
3. Read every assessment row, not just the total
Find the table or tables listing the assessed obligations. Treat each row as a separate item for notes. A total can hide different taxes, periods or adjustments, so a record containing only “ANAF says I owe X” may be incomplete.
Row-by-row extraction checklist
For each row, record the tax or contribution name, the taxable period, and every amount stated. If a field is shown, also capture the declaration or decision reference and date, declared liability, difference established, budget-account code, due-date field and any note about an undeclared-tax penalty. Do not infer missing values.
- Tax, contribution or other obligation named in the row.
- Taxable period exactly as shown: month, quarter, year or another stated range.
- Declared amount, if shown.
- Amount stated as established or adjusted through the verification, if shown.
- Any total, separate interest or penalty figure, if actually shown on the documents.
- Budget-account code and other row references, where present.
- The source documents or transactions thought to correspond to that period; mark these as personal notes, not as ANAF’s finding.
The OPANAF 3666/2020 template for decisions following documentary verification contains fields of this kind, including tax/contribution, taxable period, declared liability and difference established. That supports a useful extraction method for that specific form; it does not prove that every current assessment decision has the same layout or wording.
4. Separate ANAF’s reasons into facts and law
Look for headings such as Motivul de fapt (factual grounds) and Temeiul de drept (legal grounds). The documentary-verification template has separate sections with those headings, so they are useful places to start when they appear in the act.
What to copy from each section
- Factual grounds: Copy what ANAF says happened: documents reviewed, declarations, transactions, discrepancies, dates or findings. Note page and annex references.
- Legal grounds: Copy the law, article, paragraph, order or other citation exactly as printed. Do not rely on an online summary to fill a missing reference.
- Related material: List any annexes, calculation sheets, hearing or information notes, inspection material, evidence lists or cited prior correspondence that are included or mentioned.
- Gaps: If a referenced annex is not available in SPV, note precisely what is missing and preserve the screen showing the available files.
The ANAF-hosted consolidated Fiscal Procedure Code identifies Title VIII as the section on challenges against fiscal administrative acts, with Articles 268–274 covering matters including the possibility of challenge, form and content, filing term, competent body and decision. The retrieved material provides article titles, not the operative rules needed to determine what applies to an individual case. See the ANAF-hosted Fiscal Procedure Code.
5. Find the instructions printed in the decision
Read the final page and any section headed contestation, challenge, remedies, communication or instructions. Record the wording exactly, including the authority named, any stated time reference, required documents, signature details and address or electronic submission information. Review the communication date printed in the act and preserve the SPV evidence showing how and when the document was received.
Do not apply wording from another taxpayer’s decision, an old template or a general online article to a particular document. The retrieved OPANAF 3666/2020 form contains a contestation statement, but it is a 2020 template and is not a substitute for current law or advice on the individual act received. Qualified Romanian advice may help assess the complete file promptly.
For an adviser, a useful folder can contain: the untouched SPV PDF and attachments; SPV communication screenshots; a one-page identification record; a row-by-row table; copies of the documents ANAF mentions; and any relevant e-Factura, accounting and filing records. A separate list of questions can be easier to review than an unstructured bundle of files.
How FiscAlert can help
FiscAlert can monitor SPV, translate documents, provide a plain-language interpretation of document content and track possible dates for follow-up. Monitoring requires a working FiscAlert Connect connection and a compatible certificate, and detection may not be instant or uninterrupted.
FiscAlert is not a phishing detector, a substitute for official ANAF documents or professional advice, and it cannot validate an assessment or file a challenge. An empty FiscAlert inbox cannot prove a message is fake or that no obligation exists. See FiscAlert pricing for the available service options.