ANAF has launched a wave of tax inspections focused on economic substance, starting with the TV media sector. The Anti-Fraud Directorate requests documents not only from the companies inspected but also from their business partners. If you do B2B business, you are likely to receive a request: a prompt and complete answer, or you end up in a tax inspection.
On 14 May 2026, ANAF announced that it is extending a wave of tax inspections that began in the TV media sector but will reach many more companies than just those inspected directly. The mechanism is simple: when the General Directorate for Tax Anti-Fraud inspects a company, it also asks for information from its business partners, customers, suppliers, subcontractors, anyone who had a contract with that company.
According to the ANAF announcement, the requests sent covered “the contracts concluded, the services provided or purchased, the supporting documents, the actual way the activities were carried out, the concrete results of the services performed, the existence of subcontractors, the payment flows, the contractual changes made during the collaborations, as well as the identity of the contact persons and decision makers”. In other words: the whole collaboration file, not just the invoices.
In plain terms, if your company has done business with a company that ANAF is inspecting now, it is very possible that you will receive a request for documents. Not because you did something wrong, but because ANAF wants to confirm that the transactions have real economic substance (services actually provided, real deliveries, clean payments). The media sector is only the starting pillar: in the announcement, ANAF explicitly states that it “may request any other information, documents or explanations considered relevant” from anyone who appears in the commercial circuit under review.
What it means for your business. For companies that keep their documentation in order: nothing major, just a little extra time if a request arrives. The real risk is for companies with missing documents or with transactions that look good on paper but have no real activity behind them: services invoiced without a tangible result, contracts changed retroactively, unclear financial flows. ANAF cross-checks what you tell it with what it sees in its own systems, including the RO e-Factura platform, where all invoices are already visible in real time.
What you should do. Check that for the last 3 to 5 years you have complete documents for all B2B contracts: signed contract, quotations, delivery and acceptance records, proof of performance. Make sure the contact details of the people involved (who negotiated, who approved) are accessible, even informally. If you receive a request from ANAF, answer on time: the announcement warns that “incomplete, late or non-compliant provision of the information and documents requested leads to the extension of the tax inspections”.
The announcement does not detail the concrete penalties for lack of cooperation. It only states that “the measures provided by the applicable tax legislation will be ordered”, that is, a possible full tax inspection of your company, with all the consequences that follow. To assess your own company's tax exposure, consult an authorised specialist before making decisions.