Appealing an ANAF decision: the steps

21 April 2026 · Guides

You receive a tax assessment or an audit report, and the bottom-line figure bears little resemblance to your company’s reality. The first reaction is often a mix of panic and resignation: ANAF has decided, so I have to pay. That is not true. A tax administrative act is not a final judgment but a decision that can be challenged when it contains errors of fact or of legal interpretation.

A well-drafted appeal (contestatie ANAF) is not an emotional complaint but a rigorous legal instrument: it requires the precise identification of the errors, reliance on the correct legal basis, and support by evidence. The difference between an appeal that succeeds and one dismissed from the outset almost always lies in technical detail — meeting the deadline, correctly identifying the challenged act, and the quality of the argument.

In this article we explain, step by step, how the procedure for appealing an ANAF decision works, which deadlines are mandatory, what the appeal must contain, and what happens if it is rejected. This is guidance only; for each specific case we recommend having the act reviewed by a specialist.

When it makes sense to appeal

Not every grievance justifies an appeal. It has real prospects when there is a demonstrable error — not merely the reluctance to pay. In practice, solid grounds fall into two categories:

• Errors of fact — the inspector misread a concrete situation: ignored invoices, supporting documents or payments, miscalculated a tax base, double-counted an amount, or applied a wrong rate.
• Errors of law (interpretation) — the tax authority misapplied a rule, ignored a provision of the Fiscal Code, a double taxation treaty, or directly applicable EU law.

Equally important are procedural defects: lack of reasoning, breach of the right to be heard, exceeding the legal duration of the inspection, or improper service of the act. An unreasoned act or one issued in breach of procedure may be annulled even where, on the merits, a debt would exist.

If, on the other hand, the liability is correctly established and you simply lack cash, an appeal is not the answer — for that there is payment rescheduling and other reliefs. The first useful step is therefore an honest analysis of the act with a specialist, who tells you whether you have grounds.

The deadline: the rule that shows no mercy

This is where most cases are lost, before they are even examined on the merits. The appeal must be filed within a strict deadline running from the date the act is served. Under the Romanian Fiscal Procedure Code, the general appeal deadline is 45 days from service of the tax administrative act (2026 figure — please verify the deadline applicable to your act, as it may differ depending on the type of act and any legislative changes).

• The deadline runs from service, not from the issue date. The moment of service (registered mail, the SPV electronic account, or hand delivery) is decisive.
• An appeal filed late is automatically dismissed as inadmissible, with no examination of the merits. This is the most frequent and most painful cause of loss.
• Reinstatement of the deadline is possible only in duly justified exceptional situations and is not granted routinely.

For companies receiving acts through the SPV, attention to notifications is critical: electronic service is deemed effected at a moment set by law, even if the message was never read. We therefore recommend constantly monitoring the SPV and immediately forwarding any received act to the company’s accountant or adviser.

What a proper appeal must contain

The appeal is filed in writing and must be clear, structured and substantiated. Mandatory and recommended elements are:

Practical tips that make the difference:

1. Challenge point by point. Attack each amount and each finding separately, with the matching argument and evidence. A generic appeal, with no legal articles, is easy to dismiss.
2. Attach the evidence, don’t just list it. The burden of proving the error largely falls on you — a well-documented file carries real weight.
3. Don’t challenge what is correct. Focus on the heads where you have grounds; diluting the argument with weak claims lowers the credibility of the whole appeal.

Correct filing matters too: the appeal is lodged with the issuing authority, which forwards it to the competent review structure. Specialised tax advisory services ensure the act is correctly identified, the deadline met, and the file complete from the start.

Who decides the appeal and how long it takes

The appeal is a preliminary administrative remedy, handled inside ANAF by a specialised review structure, separate from the one that issued the act. The outcome may be:

• Allowance (full or partial) — the act is annulled or amended;
• Rejection on the merits — the authority upholds the act, finding the arguments unfounded;
• Rejection as inadmissible/late — with no examination of the merits, usually because of a missed deadline or a formal defect.

Important: filing the appeal does not, by itself, suspend enforcement. The liability may remain due while the appeal is pending. Suspension of enforcement can be obtained separately, under the law (usually in court, sometimes against a guarantee). This must be assessed from the outset, to avoid account garnishments or other enforcement measures while the appeal is being examined.

What follows if it is rejected: the court route

Rejection at the administrative stage is not the end of the road. The decision resolving the appeal can be challenged before the administrative court — the competent tribunal or court of appeal, depending on the value and nature of the dispute — within a legal deadline running from service of the decision.

The administrative stage is, as a rule, mandatory before court: you cannot sue the assessment directly without first having gone through the administrative appeal. That is why the quality of the initial appeal counts twice — it sets the framework and the arguments on which the later judicial phase is built.

For foreign-owned companies, tax disputes often carry an extra dimension: interpretation of double taxation treaties, treatment of dividends and payments to the parent company, transfer pricing, or tax residence. In these files, the argument must correctly combine domestic law with treaties and EU rules — a key point when reporting the matter to the parent company.

How Conta Fiscal helps

Since 2004, as CECCAR members with over 20 years of experience, we analyse tax administrative acts daily and build appeal strategies for Romanian companies and for investors from Germany, Austria, Italy and the Netherlands. Concretely:

• We review the report or assessment and tell you realistically whether there are grounds to appeal;
• We draft the appeal with grounds of fact and of law, supported by evidence, and file it on time;
• We assess the option of suspending enforcement and assist you in dealings with the tax authority;
• If needed, we prepare the file for the administrative litigation phase, alongside a lawyer.

Don’t let the 45-day deadline pass. If you have received an ANAF act you disagree with, contact us for an analysis of your situation and see how we can help.

Frequently asked questions