New regulations concerning Value Added Tax (VAT) refunds have been published in the Official Monitor of Romania via OpANAF no. 1123 of 2026. The order modifies and supplements the President of the National Agency of Fiscal Administration’s (ANAF) procedure for resolving VAT returns with negative tax amounts, eligible for reimbursement. The VAT refund process now includes an automated risk analysis conducted by the fiscal authority using centralized systems, specifically SAFT-T. These changes affect taxpayers seeking VAT refunds in Romania and necessitate adherence to modified conditions. The updated procedures aim to improve efficiency and control within the VAT refund system. Taxpayers must meet specific criteria to qualify for reimbursement under the new rules established by the ANAF in Romania.