The National Fiscal Administration Agency (ANAF) will this month publish the list of debtors who have not paid their tax obligations in Q1 2026, according to the legislation in force. The «list of shame» includes the companies that did not pay their tax obligations to the Fiscal in Q1 2026. The «list of shame» is regulated by Order of the Ministry of Public Finance no. 558/2016 regarding the Procedure for publishing the lists of debtors who register outstanding fiscal obligations, as well as the amount of these obligations. Fiscal obligations for Q1 2026 relate to the period January – March 2026. The list includes only companies with tax liabilities of 100,000 lei and above. Order of the Ministry of Public Finances (MFP) no. 558/2016 regarding the Procedure for publishing the lists of debtors who register outstanding tax obligations, as well as the amount of these obligations, regulates the fact that these tax obligations had to be paid. For the publication of outstanding fiscal obligations, the amounts to be reimbursed/returned were not taken into account, since art. 162 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and additions, does not provide for this aspect, according to the ANAF website. Total outstanding tax liabilities that exceed the following ceilings are published:
a) 500,000 lei, in the case of debtors who have the status of a large taxpayer;
b) 250,000 lei, in the case of debtors who have the status of medium taxpayer;
c) 100,000 lei, in the case of the other categories of debtors, ANAF will make changes «within 15 days from the full payment of the fiscal obligations owed, the central fiscal body will operate, ex officio, the changes for each debtor who has paid these obligations, in the sense of removal from the lists». The list can be consulted HERE
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