ANAF summary statement and company debts.
Am I in good standing with ANAF?

The check is done from the summary statement for the taxpayer (fișa sintetică pe plătitor), which you request in SPV (the Virtual Private Space). In eConta, your accountant brings the SPV data, and the ANAF, up to date page shows you the balance owed to the state, what is overdue and the bank payments made after the statement date. For a quick check of the company's status (active, VAT-registered, inactive for tax purposes) there are also the public services on anaf.ro.

It is the ANAF document that shows, for each tax and contribution, what you have to pay, what you have paid and what remains. It shows the situation on the date it was issued; payments made after that appear in the statement later.

Read it line by line: each line is an obligation (for example profit tax, VAT or contributions), with the amounts due, the payments recorded and the balance. A balance to pay means you still owe money; a zero balance means the obligation is settled. Look at the date the statement was issued and check whether recent payments are already included. Interest and penalties, if any, appear separately from the tax itself. If a line does not match what you paid, ask your accountant before you pay again.

From SPV, by sending ANAF a document request; the answer also arrives in SPV. You need access to the company's SPV (enrolment with a digital certificate or another method accepted by ANAF). With eConta you do not do these steps yourself: your accountant brings the SPV data through ANAF Client, the accounting practice's application, and you see the result, explained, in the ANAF, up to date page.

It is the list of what you have to pay to the state, with amounts and deadlines. You request it from SPV, as a document. In eConta you see it directly in the ANAF, up to date page, with the amounts, the deadlines and the payment IBAN for each tax, ready to copy.

The safest way is to pay on time, into the correct account for each tax or contribution. Penalties and interest are calculated for each day of delay, so the sooner you pay the overdue amount, the less builds up. That is why it matters to have the amount, the deadline and the IBAN at hand. If you already have overdue amounts, your accountant tells you in what order to pay them and what options you have.

Yes, debts can be paid in instalments, based on a request filed with ANAF and approved by it, under conditions that ANAF checks. It is not approved automatically, and the terms depend on the company's situation. Your accountant helps you see whether it suits you and file the request.

The state's right to claim payment is time-barred, as a general rule, after 5 years, but the period can be interrupted or suspended, and each case has its own calculation. Do not rely on the limitation period without checking the company's specific situation with your accountant.

The company status (active, VAT, address, registered office) is checked daily with ANAF, and what changes appears in "What changed". The statement and the SPV messages come through your accountant, who brings them through ANAF Client. If the statement is older than 40 days, the page warns you that the amounts may be out of date.