Riscuri majore: companiile care ignoră somațiile Direcției Antifraudă Fiscală se expun de-acum sancțiunilor penale
Major risks: Companies that ignore the summons from the Anti-Fraud Directorate now face criminal penalties

Summary/Abstract: The General Directorate of Fiscal Anti-Fraud (DGAF) has recently introduced significant changes to control procedures, with one of the most important updates being the implementation of a new official form called the "Summons." This document has serious implications for companies that delay or refuse to provide the documents requested by tax authorities. ANAF Order no. 128/2025, which recently came into effect, clarifies the control procedures of the Anti-Fraud Directorate (DGAF) and provides additional legal tools to prevent tax fraud. Among other important modifications, the new regulation introduces the "Summons" document, which will be communicated to taxpayers before any referral to criminal prosecution authorities for refusing to submit the necessary documents for anti-fraud inspections. The new regulations explicitly mandate the issuance of a summons before notifying criminal prosecution bodies, eliminating the risk of case dismissals due to procedural issues, as had previously occurred.

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