When inspection becomes a painful surprise
Scenario number one. A company has been issuing invoices and filing declarations for years, and the owner assumed: as long as the contabil submits reports on time, there will be no questions. Then comes a notification from ANAF about a discrepancy between the data in the e-Factura system and the amounts in the VAT or profit tax declaration. The e-Factura system sees every invoice in real time — and this discrepancy, not a competitor's tip-off or random selection, most often triggers the inspecție fiscală.
Scenario number two. An inspector from Inspecția Muncii (ITM) arrives at a warehouse or office without warning and finds a person working without a signed employment contract registered in Revisal. It doesn't matter that it's an intern on their first week or a relative who is "just helping today" — from the law's perspective, it is muncă nedeclarată.
Both situations share one thing: by the time a letter arrives or an inspector is at the door, the business usually has no clear action plan. The contabil is responsible for the figures in the declarations, not for communication with the regulator or protecting the company in a process that has already begun. This gap is what turns an inspection into a serious risk.
Legal tip. If you receive a first notification from ANAF or an inspector has already raised concerns on site — do not try to solve the matter on your own with a phone call or informal explanation. Every word spoken to an inspector without preparation can end up in the inspection report, and it is then difficult to refute.
Who exactly inspects business in Romania
The word "inspection" in Romania hides several different bodies with different powers. Understanding who has come and under what authority is the first step toward an adequate response.
ANAF and ITM
ANAF (National Agency for Fiscal Administration) controls taxes, contributions, VAT, and in recent years particularly actively — compliance of data in e-Factura and e-Transport with actual transactions. ANAF is what appoints inspecție fiscală and issues decizie de impunere. Inspecția Muncii (ITM) checks whether employees are officially registered, whether working time records are kept, and whether labor safety standards are followed. The main risk here is muncă nedeclarată, and it is precisely to detect such work that ITM has the right to make unannounced visits.
ANPC, DSP and DSV
ANPC (consumer protection) inspects businesses that sell goods or provide services to individuals — pricing, product information, return conditions; for retail, cafes and services it is one of the most frequent visitors. DSP and DSV — the public health and veterinary health services — control hygiene and product storage conditions, especially in the food industry, public food services, medical and cosmetology services.
ISU and Garda de Mediu
ISU (Emergency Inspectorate) checks fire safety: exits, fire extinguishers, compliance of the permit with the actual state of the premises — it often turns out the permit was issued to a previous tenant. Garda de Mediu enforces environmental standards — waste, emissions, permits for activities affecting the environment.
Each body operates under its own procedure. The principle is one: documents prepared in advance reduce the risk in any of these scenarios. An overview of how business is organized in Romania is available on the Romania business page.
Types of inspections: from documentary to unannounced
The form of inspection determines how much time you have to prepare and which documents you will need.
Verificare documentară and inspecție fiscală
Verificare documentară — the gentlest form: ANAF analyzes submitted declarations and e-Factura data and if necessary requests explanations by letter, without a visit. The deadline to respond is often missed because the letter is seen as a formality. Inspecție fiscală — a full inspection with inspectors on site, analysis of original documents and contracts. It is usually announced in advance through aviz de inspecție — a notification with a start date that gives you time to prepare before the first day, not during it.
Control inopinat
Control inopinat — an unannounced inspection with no prior notification. The law allows it where prior notice would defeat the purpose: the presence of an employee without a contract, actual storage conditions, pricing compliance. Aviz de inspecție in the case of control inopinat is usually not issued — an ITM or ANPC inspector can appear without notice on any working day.
The difference between forms is not just a detail for lawyers. If the inspection is scheduled through aviz de inspecție, you have time to gather documents and discuss weak points with a lawyer. If it is unannounced, you must be prepared in advance, before anyone knocks on the door.
Legal tip. Upon receiving an aviz de inspecție, do not wait for the inspection start date. The time before the start of the inspecție fiscală should be used fully: verify documents, prepare explanations for questionable transactions, coordinate with a lawyer on who exactly communicates with the inspector on behalf of the company.
Business rights during inspection
Inspection is a procedure with rules for both sides, not an arbitrary action by an inspector. Knowing your own rights does not eliminate the obligation to cooperate, but it allows you not to silently agree with what you should not agree with.
- Know the grounds for inspection and the inspector's authority — request their identification card and the document authorizing this specific inspection.
- Have a company representative, including a lawyer or attorney, present during communication with the inspector.
- Receive a copy of the inspection report and submit objections in writing, not just verbally on site.
- Receive a reasonable deadline to provide documents that cannot be presented immediately — provided you agree with the inspector.
- Challenge the inspection results in the established manner, including through contestație and, if necessary, in court.
At the same time, there are obligations: do not obstruct a lawful inspection, provide documents required by law, ensure access to the premises within the scope of the inspector's authority. Refusing access without legal grounds usually only worsens the company's position. The right to remain silent until consultation with a lawyer is not a sign that the company has something to hide, but standard lawful behavior.
Act, decision and deadline for appeal
After the inspection is completed, the company receives a document that establishes the result — and this is where the deadlines that are easy to miss if you do not know where to look begin.
Raport de inspecție fiscală and decizie de impunere
After inspecție fiscală, a raport de inspecție fiscală is drawn up — a report describing the inspected transactions, discrepancies and conclusions. The company usually has the right to submit objections to the draft report before it becomes final. If the inspection reveals underpayment, a decizie de impunere is issued — a decision on additional assessment, often along with penalties, with a deadline for contestație. Missing this deadline significantly narrows your further options, so the date of receipt of the decision is a critical reference point.
Munca nedeclarată and e-Factura as a starting point
If ITM discovers muncă nedeclarată, the consequences go beyond a single fine: the company's reputation in future inspections is at stake, and there may be demands to assess contributions for the entire period of actual work. It is incorrect to cite exact penalty amounts without checking the current state — but the fact of significant risk itself is stable. Data from e-Factura and e-Transport flow to ANAF automatically and in real time, so a discrepancy that earlier could only be noticed during a site inspection is often visible to the system immediately after submission of the declaration.
Legal tip. Upon receiving a decizie de impunere, record the date of receipt and calculate the deadline for contestație immediately, that same day. Do not postpone calling a lawyer "after the weekend" — the short deadline for appeal does not extend due to busyness or vacation.
How to respond: contestație and advance preparation
Response to inspection is divided into two phases: what is done before it, and what is done after receiving the result. Skipping the first phase makes the second phase significantly more difficult.
Contestație administrativă
Contestație administrativă — an official written challenge to a decizie de impunere or other decision, submitted before going to court; the law often requires you to pass through this stage before a case can even reach court. Contestație must be substantive: refer to specific documents, facts and legal norms, not just express disagreement with the amount. The text is prepared by a lawyer who understands both the case materials and the formal requirements of the document — incorrect drafting can lead to rejection without consideration on the merits. If administrative appeal does not help, the next step is court challenge; here a lawyer conducting the case based on materials collected during the inspection phase plays a decisive role. We never promise a specific outcome — only that the case is handled professionally, based on facts and within deadlines.
Advance preparation
The best response to an inspection is prepared not on the day it starts, but months earlier: employment contracts with employees are executed on time; employment contracts are registered with Revisal before the first working day; original documents are systematized; permits from DSP, DSV, ISU are current and match the actual state of the premises. A basic checklist of what to have in order from the start of operations is compiled in the company registration checklist — most items from there are relevant for ongoing inspection readiness. A company with documents in order spends inspection time only presenting them. One that puts things in order only before an inspector arrives searches for things that may not exist at all — this is a much worse negotiating position.
Legal tip. Do not try to urgently "finalize" documents retroactively after the inspection has already begun or you have already received an aviz de inspecție. An inspector compares the dates documents were created with the inspection date, and inconsistency often hurts more than an honest admission of a gap with an explanation of when it will be fixed.
How Dorosh & Partners supports business inspections
A business inspection in Romania is always an intersection of two worlds: accounting and legal. The contabil keeps the numbers and sees the technical side of the discrepancy. But when an aviz de inspecție arrives, when an ITM inspector appears at your door, when you need to respond to a raport de inspecție fiscală or submit a contestație — this is legal work. This is why at Dorosh & Partners a business receives accounting and legal support on a single subscription, not as two separate services you have to coordinate yourself in a time of crisis.
The work scheme is built so that the owner does not have to become a translator between their business and Romanian bureaucracy. The client tells the lawyer the situation in plain language — "we received a letter from ANAF about a discrepancy in e-Factura", "an ITM inspector was here today and left a report", "we received a decizie de impunere that we disagree with". The lawyer translates this story into legal language for the attorney: formulates the subject of the case, determines the procedure — response to raport de inspecție fiscală, preparation of contestație, representation during control inopinat — and gathers documents. The lawyer then directs the attorney to where the client really needs help, monitors the progress and ensures the case moves within deadlines. The owner receives clear interim reports in plain language and specific next steps, not legal jargon.
What is included in the support
- Analysis of aviz de inspecție and preparation of the company for inspecție fiscală in advance — documents, explanations, division of roles.
- Presence of a lawyer or attorney during communication with inspectors from ANAF, ITM, ANPC and other bodies.
- Preparation of objections to the draft raport de inspecție fiscală before it becomes final.
- Drafting and filing contestație administrativă against decizie de impunere within the set deadline.
- Representation in court if administrative appeal does not fully resolve the dispute.
- Prevention: review of contracts for muncă nedeclarată risk, document audit, control of permits from DSP, DSV, ISU.
The key difference in such support from simple accounting outsourcing — the contabil is responsible for the correctness of the figures, not for protecting the company when those figures become the subject of an inspection. When an inspector arrives or a letter with a deadline comes, it should be a lawyer who already knows the structure of the business, not someone who is meeting it for the first time along with the owner. A general overview of legal support for business is on the business support page, and more details on working with business in Romania — on the Romania page.
Legal tip. The best time to call is before a letter or an inspector arrives, not after. A consultation at the start, where we together check your company's readiness for typical inspections, takes far less time and stress than urgent contestație preparation under the pressure of a passing deadline. You can book through the consultation form.
Frequently asked questions
Can you refuse to let an inspector in without prior notification?
No, if the inspection is conducted within the lawful authority of the body — control inopinat from ITM or ANPC directly provides for the absence of prior aviz de inspecție. Refusing access without legal grounds usually worsens the company's position. The correct reaction is to verify the inspector's authority, provide access and at the same time contact a lawyer.
How much time do you have to file contestație against decizie de impunere?
The deadline is set by law and counts from the moment of receipt of the decision, so the date must be recorded immediately. The exact duration should be verified at the time of receipt of a specific decision, as the rules are clarified — the main thing is not to rely on memory or someone else's experience, but to calculate the deadline for your case right away.
What should you do if ITM finds an employee without a signed contract?
First of all — do not deny an obvious fact and do not try to quickly execute a contract retroactively just at the moment of inspection: this usually only makes the situation worse. You need to document the circumstances, get a copy of the protocol and immediately contact a lawyer.
Is it necessary to have a lawyer during inspecție fiscală if you have a contabil?
The contabil is responsible for the correctness of the figures and documents they prepared, but does not conduct negotiations with inspectors on behalf of the company in a legal sense and does not prepare contestație. A lawyer and attorney are needed so the company has professional protection at every stage.
Can you avoid inspection altogether?
You cannot guarantee avoiding inspection — it is a normal part of the work of the controlling bodies. But you can significantly reduce the risk of becoming the subject of a deeper inspection: careful maintenance of e-Factura and e-Transport, timely registration of employees, current permits from the relevant authorities.
A business inspection in Romania is rarely truly surprising in nature — even control inopinat checks what should have been in order long before the inspector's visit. The difference between a company that passes an inspection smoothly and one for which it becomes a crisis is most often determined by how well in advance the documents, contracts and permits were put in order — and whether there is a lawyer nearby ready to respond to the first letter or first protocol on time.
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