Tax & Legal Flash

New rules on joint and several liability for tax debts

By Order No. 1,163/2026 of the President of the Romanian National Agency for Fiscal Administration (“ANAF”), published in the Official Gazette of Romania No. 859 of 14 October 2026, a new Procedure for establishing joint and several liability for tax debtors’ outstanding tax liabilities was approved pursuant to Articles 25 and 26 of the Romanian Tax Procedure Code. The new rules also apply to proceedings already under way.
In summary, the new Procedure includes the following provisions:

1. Scope
 
  • The procedure for establishing joint and several liability is conducted by the central tax authorities responsible for administering the debtor’s tax liabilities.
  • It covers outstanding principal and ancillary tax liabilities recorded as unpaid on the date on which joint and several liability is established, provided that they relate to the relevant period and to the conduct of the person concerned. Liability may be established only up to the amounts attributable to that person’s acts or omissions.
  • Claims in respect of which the right to initiate enforcement proceedings has become time-barred are excluded from enforcement.
  • Each person concerned must be assessed individually and must be the subject of a separate decision, even where several persons may be held jointly and severally liable for the same tax debts.
 
2. Substantiation requirements applicable to ANAF
 
  • The fiscal body must be individually identify the person concerned, that person’s capacity or actual role, and the period in respect of which joint and several liability is sought.
  • The alleged act or omission must be described specifically. Merely referring to the person’s formal position or capacity is insufficient.
  • The relevant tax liabilities, enforceable instruments, tax periods and outstanding balance must be expressly identified.
  • Where required by law, bad faith must be established on the basis of corroborated evidence and not by relying on absolute presumptions.
  • A causal link must be demonstrated between the person’s conduct and the failure to declare or pay the relevant liabilities, the accumulation of liabilities, the avoidance of payment or the inability to recover the amounts due.
  • A new set of seven standard forms must be used: a report initiating the procedure, a report terminating the procedure, a summons notice, a record of failure to attend, a hearing report, a substantiation report and a decision establishing joint and several liability.
 
3. The hearing and the right of defence
 
  • A hearing must take place before the decision concluding the procedure is issued. The person concerned must be granted access to the case file and must be given the opportunity to raise objections and submit documentary evidence.
  • The person concerned may be assisted by a lawyer or tax adviser, or represented in accordance with Article 18 of the Romanian Tax Procedure Code.
  • The hearing may be conducted through the Ministry of Finance–ANAF videoconferencing platform, provided that the person concerned is registered with the Virtual Private Space electronic service (“SPV”) and exercises this option within the period specified in the notice.
  • The date set for the hearing may not be later than ten working days from the date on which the notice is served. This period may be extended on justified grounds.
  • If the person concerned fails to attend the first hearing, a second notice must be served. If that person also fails to attend the second hearing, the right to be heard is deemed to have been afforded, and the procedure for establishing joint and several liability may continue on the basis of the documents and information available in the case file.
  • Written submissions and supporting documents may be filed within five working days of the hearing.
  • The tax authority must examine the arguments raised in defence and provide the factual and legal reasons for accepting or rejecting them.
 
4. Outcome of the procedure
 
  • Termination of the procedure: the procedure must be terminated where the available evidence is insufficient, the relevant claims have been discharged, the liabilities do not relate to the relevant period, or another statutory ground precluding liability applies.
  • Establishment of liability: joint and several liability is established by means of a substantiated report and an individual decision. The decision constitutes both an instrument establishing the tax claim and an administrative tax act.
  • The decision establishing joint and several liability becomes enforceable only after the expiry of the applicable payment deadline, calculated in accordance with Article 156(1) of the Romanian Tax Procedure Code.
  • An administrative tax appeal may be lodged within 45 days of the date on which the decision is served. Subsequently, both the decision determining the administrative appeal and the underlying administrative tax act may be challenged before the administrative courts.
  • Protective measures may be ordered at any stage of the procedure where there is a risk that the person concerned may evade enforcement or conceal or dissipate assets.