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AmCham Tax Policy Survey 2026
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1.
Which are the top 5 key tax measures in place that make Romania attractive for investors?
(Please select
5
answer choices).
(Required.)
Personal income flat tax
Tax incentives (R&D, income tax exemption, stock option plan income tax treatment)
Dividend tax
Small business tax regime (microenterprise turnover tax)
Adoption of EU tax legislation (harmonization with other EU jurisdictions)
Implementation of OECD Accession Roadmap
Holding legislation/”Holding” regime
Low property taxes
Taxation of capital gains on the Stock Exchange
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2.
Which are the top 5 drawbacks in the current fiscal system that are a barrier for additional investments and a burden for companies already doing business in Romania?
(Please select
5
answer choices).
(Required.)
Uncapped CAS & CASS
Inconsistent procedures applied amongst different tax offices
Limited transparency / predictability of future fiscal amendments
Frequent modification of legislation with immediate application
Low attractiveness of tax incentives due to low materiality or difficulties to access them
Late harmonization of tax and accounting legislation
Lack of unitary interpretations of tax legislation
Uncorrelated pieces of legislation regulating the same aspect
The perspective/possibility of declaring intra-group expenses non-deductible / limiting their deductibility
ANAF pending digitalization
Lack of clear and useful support received via the service Taxpayers’ Assistance (“Asistenta Contribuabili”)
Malfunction of APA, MAP and SFIA ruling procedure
Non-transparent risk criteria and selection of taxpayers for control
IMCA (minimum tax on turnover)
Other (please specify)
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3.
Which of the following phenomena do you consider to have the greatest negative impact on the competitive / business environment in Romania?
(Please select 5 answer choices).
(Required.)
Lack of transparency in decision-making
Civil servant training
Corruption (in general)
Tax evasion
Favoritism toward certain economic operators
Delays in dispute resolution
Corruption in public procurement
Informal economy
Other (please specify)
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4.
Which are the measures that should be implemented for a more balanced budget and increased tax collection in Romania?
(Please select maximum
5
answer choices).
(Required.)
Medium- to long-term transparent tax policy
Predictability
Timely and reasonable harmonization with EU legislation
Harmonization of the tax base by eliminating exceptions
Reducing the tax evasion through digitalization, integration of IT systems, fighting carousel evasion
Modernization of ANAF and improvement of the relationship between ANAF and taxpayers
VAT collection
Removal of all income tax exemptions
Other (please specify)
5.
How would you describe the dialogue/communication between the companies and the Ministry of Finance/ANAF as well as its outcome?
Inexistent
Poor, with no outcome
Neutral, with no outcome
Good, but no outcome
Good, but limited outcome
Excellent, with major outcome
Ministry of Finance
Inexistent
Poor, with no outcome
Neutral, with no outcome
Good, but no outcome
Good, but limited outcome
Excellent, with major outcome
ANAF - National Agency for Fiscal Administration
Inexistent
Poor, with no outcome
Neutral, with no outcome
Good, but no outcome
Good, but limited outcome
Excellent, with major outcome
6.
How do you assess the way SFIA, APA, and MAP procedures are managed, in terms of resolution capacity and response time/communication?
Resolution Capacity
Response time/communication
SFIA -
Advance Tax Ruling
Low and very low (many obstacles)
Medium
Goog & Very good
Extremely long
Medium/acceptable
Short
APA -
Advance Pricing Agreement
Low and very low (many obstacles)
Medium
Goog & Very good
Extremely long
Medium/acceptable
Short
MAP -
Mutual Agreement Procedure
Low and very low (many obstacles)
Medium
Goog & Very good
Extremely long
Medium/acceptable
Short
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7.
What is/was the impact of IMCA on your company`s activity?
Select the applicable choice from the dropdown list below.
(Required.)
No Impact
Medium impact, resulting in Activity slowdown
Medium impact, resulting in Delayed decisions to hire
Medium impact, resulting in Debt growth
Significant impact, resulting in Cancelled investments
Significant impact, resulting in Activity decrease
Significant impact, resulting in Personnel cuts
8.
How would you rate the efficiency, on the one hand, and taxpayer effort, on the other hand, regarding the following digitalization tools implemented by ANAF?
Efficiency
Taxpayer effort
SAF-T
Low/ Very Low
Medium
High /Very High
Low /Very low
Medium
High/Very High
e-Factura
Low/ Very Low
Medium
High /Very High
Low /Very low
Medium
High/Very High
e-Transport
Low/ Very Low
Medium
High /Very High
Low /Very low
Medium
High/Very High
9.
How would you evaluate your experience with the tax audit conducted by ANAF?
Good and very good
Neutral
Bad and very bad
Predictability and consistency of interpretations across audits and across taxpayers
Good and very good
Neutral
Bad and very bad
Professional competence and preparation of the inspection team
Good and very good
Neutral
Bad and very bad
Proportionality of information and documentation requests
Good and very good
Neutral
Bad and very bad
Compliance with legal deadlines and procedural rules
Good and very good
Neutral
Bad and very bad
Clarity and legal grounding of the findings
Good and very good
Neutral
Bad and very bad
Respect for taxpayer procedural rights (e.g. the right to be heard before the decision is issued)
Good and very good
Neutral
Bad and very bad
Overall approach — compliance guidance vs. sanction-oriented
Good and very good
Neutral
Bad and very bad
10.
According to your experience, what is the average duration of a tax audit at your company?
Between 1 and 3 months
Between 3 and 6 months
More than 6 -12 months
More than 12 months (including suspension intervals)
11.
In your experience, how often have ANAF audit findings been reduced or overturned following an administrative challenge (contestație) or court proceedings?
Rarely
Sometimes
Often
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12.
According to the ANAF classification, your company size is:
(Required.)
Large
Medium
Small
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13.
The origin of your company is:
(Required.)
U.S.
Romanian
EU
Other (please specify)
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14.
Your company's business sector is (please select ONE option only from the dropdown list):
(Required.)
Advertising/PR/Media
Automotive
Agri
Banks/Financial Services/Equity
Consultancy
Courier & Transportation
Consumer Goods
Distribution
Education
Energy
Food & Beverages
Health & Pharma
HORECA & Tourism
HR & People Solutions
ICT
Legal Services
Manufacturing/Production
NGO
Real Estate/Constructions
Retail
Security & Defence
