Romanian tax consultants have alerted the Finance Ministry to a potential issue regarding Value Added Tax (VAT) collection within affiliated companies. The core of the problem lies in how the National Agency of Fiscal Administration (ANAF) interprets VAT collection rules for transactions between related entities – those within the same group or sharing common shareholders. This interpretation creates uncertainty for thousands of businesses utilizing the cash-based VAT system. Consultants argue a “grey area” exists in the Fiscal Code, leading to inconsistent application of regulations. The concern is that ANAF’s stance could result in incorrect VAT assessments and potential penalties for compliant companies. The Finance Ministry has been notified and is expected to clarify the regulations to provide greater legal certainty. This issue specifically impacts companies employing the VAT collection system, a relatively recent implementation in Romania.