Veniturile obținute din străinătate și rezidența fiscală în România: de ce transmite ANAF decizii de impunere și cum pot reacționa contribuabilii
Foreign-source income and tax residence in Romania: why ANAF issues tax assessment decisions and how taxpayers can respond

Summary/Abstract: An increasing number of individuals who have earned income abroad are receiving tax assessment decisions from ANAF, as data reported by foreign tax authorities, financial institutions and digital platforms is matched against Romanian tax records. However, such a decision does not automatically mean that tax is due: each case must be assessed according to the individual’s tax residence, the type of income and the applicable double taxation treaty. Why do these discrepancies arise, how is tax residence determined and what can taxpayers do when an ANAF decision does not reflect their actual circumstances? In this article the authors explain the mechanisms behind these reviews and the documents needed to clarify or challenge the assessed tax liabilities.

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