ANAF will publish, quarterly, the list of taxpayers, legal entities, who have declared and paid at maturity the payment obligations and which have no outstanding obligations. Thus, by the end of January ANAF will publish the «white list» of the correct taxpayers for the first quarter of 2025. This obligation occurs as a result of the publication of ANAF 1.923/2022 – Procedure of November 1, 2022 Publishing the list of taxpayers who do not register outstanding obligations, published in the Official Gazette no. 1058 of November 1, 2022.
Check here the «white list» of the correct taxpayers the conditions to be cumulatively fulfilled by the taxpayers when preparing the list: a) are submitted, during the prescription of the right to establish fiscal obligations, all the fiscal statements, according to the fiscal vector, until the date of the list. This condition is considered fulfilled and if, for the periods in which no fiscal statements were submitted, the fiscal obligations were established, by decision, by the fiscal body; b) have paid at maturity/payment term provided by law, the main fiscal obligations and accessories, in the quarter for which the publication of the list is made; c) does not register outstanding budgetary obligations at the date of preparation of the list. In the category of taxpayers who are included in the list are also the taxpayers who fall into the situations provided in art. 157 para. (2) and (3) of the Fiscal Procedure Code, those who benefit from payment facilities granted according to the law, which are ongoing. Considering the fact that for some of the declarative obligations there is no clear deadline for submitting the declaration (eg the excise declaration is submitted to the competent authority within 5 calendar days from the date of issuance for consumption, according to art. the fiscal vector, regardless of the legal term of declaration.
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