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The risk of declaring inactivity from January 1, 2026

The risk of declaring inactivity from January 1, 2026

Authors: Diana Lupu, Partner, Global Compliance and Reporting, EY Romania and Ana-Maria Nitu, Senior Manager, Global Compliance and Reporting, EY Romania

Starting with January 1, 2026, taxpayers who do not file their financial statements risk being declared inactive, a measure that may have negative consequences on economic activity. According to data provided by the National Agency for Fiscal Administration (ANAF), over 462,000 taxpayers are in this situation, of which more than 120,000 have unpaid tax obligations. This alarming reality highlights the importance of complying with accounting and financial reporting obligations to avoid negative repercussions.

For more information, please see the Romanian version of the article, here.

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