How to Challenge an ANAF Decision in 2026

What is a tax assessment and when can you challenge it?

A tax assessment is the administrative fiscal act by which ANAF establishes an additional tax liability compared to that declared by the taxpayer — typically as a result of a tax audit (fiscal inspection, anti-fraud inspection or documentary review).

The right to challenge is guaranteed by the Fiscal Procedure Code (Law 207/2015). Any taxpayer who considers a tax assessment unlawful or unfounded has the right to challenge it, both on the merits and on procedural grounds.

The challenge deadline — the most important procedural aspect

The deadline for filing an administrative challenge is 45 days from the date of communication of the tax assessment. This is a forfeiture deadline — if you miss it, you lose the right to challenge through administrative channels.

The communication date is the date on which the act is effectively brought to your attention — by post with acknowledgement of receipt, by direct delivery, or by public notice (if ANAF was unable to communicate directly). Verify this date carefully, especially if you received the act through an agent or at a different address from your registered one.

The administrative procedure — challenge to ANAF

The challenge is filed with the issuing tax authority (ANAF — the regional or central directorate that issued the assessment). This administrative stage is mandatory — you cannot go directly to court without first going through the challenge procedure.

The challenge must contain: the claimant's identification details, the object of the challenge (the challenged act), the factual and legal grounds, the evidence relied upon and the signature of the legal representative or lawyer.

ANAF is obliged to resolve the challenge within 45 days. If it fails to do so, the taxpayer may consider that an implicit refusal has arisen and may go directly to court.

Court challenge — the judicial route

If ANAF rejects the challenge or fails to resolve it in time, the taxpayer may challenge the challenge resolution decision (or the implicit refusal) before the Court of Appeal in whose jurisdiction they are domiciled or have their registered office.

The deadline for approaching the court is 6 months from the date of communication of the challenge resolution decision, or from the expiry of the 45-day period (in the case of implicit refusal).

Tax litigation involves complex technical evidence — accounting and tax expert reports, accounting documents, correspondence with ANAF. The assistance of a lawyer specialised in tax litigation is practically indispensable to maximise the chances of success.

Suspension of enforcement — how to stop enforcement action

Filing a challenge does not automatically suspend enforcement action. ANAF may continue to freeze bank accounts or other assets during the challenge, unless the taxpayer explicitly requests suspension.

Suspension of enforcement can be obtained either through a request to the tax authority (if a guarantee is provided — bank guarantee, mortgage) or through a court application (under Article 278 of the Fiscal Procedure Code). Obtaining suspension is essential to protect the company's operations during the dispute.

Conclusion

Challenging an ANAF decision is an important and often effective legal right. The success rate in tax disputes depends largely on the quality of the legal and technical arguments, the evidence presented and strict compliance with procedural deadlines. Consult a lawyer specialised in tax litigation as soon as you receive a decision with which you disagree.