ANAF audits: the fear of tax inspections — how it is in Bulgaria versus Romania

Q: In short — is it really more peaceful?

Yes, and we say it honestly, from our experience: the relationship with the tax authority in Bulgaria is more relaxed, more predictable and less stressful — an audit "by email", with a clear term, not "come in with the binders". For someone used to the pressure back home, this difference sometimes weighs more than the tax saving. We don't promise there's no audit — we promise that, done correctly, it's not the nightmare you're used to.

de Mircea Nicorici, Senior Consultant · updated 22 mai 2026

One of the Romanian entrepreneur's biggest fears isn't the tax itself — it's the audit. And it's a real fear, fed by years of experience. Let's see, honestly, what a tax audit looks like in Bulgaria versus Romania — because here the difference really is felt.

In short

In Bulgaria, the tax audit is conducted largely by electronic correspondence, over email — you receive the order and the document requests electronically, you reply electronically, with a minimum term of 14 days. No trips, no hauling archives, no face-to-face meetings. In Romania, the tax inspection is usually done at your premises or you're summoned to ANAF with the documents. We're not saying one country is hell and the other heaven — only that the relationship with the tax authority is, from our experience, much more relaxed in Bulgaria.

Why do audits in Romania scare us so much?

Because too many entrepreneurs know the scene: you find yourself face to face with the inspectors, hauling the pile of binders, sitting for hours answering questions, with the oppressive feeling of being treated as guilty until proven otherwise. It's stressful, it takes you out of work for whole days and keeps you on edge.

We're not saying this to bash Romania — we're only saying that the fear is real and understandable. And when they discover how it works in Bulgaria, many breathe a sigh of relief. That's why it's worth clarifying, for real.

How does a tax audit actually unfold in Bulgaria?

Differently — and that's been so for over a decade. In short, largely by electronic correspondence, over email:

the audit order (called ревизия) comes to you as an electronic document, electronically signed, at the email address declared to the tax authority;
the document requests are sent to you electronically too, and you reply electronically;
you have a term of at least 14 days to present the requested documents;
if you don't access an electronic message, it's considered "communicated" after 7 days.

The legal basis is the Bulgarian Tax-Insurance Procedure Code (ДОПК) — art. 29 and 30 (electronic communication) and art. 37 (the minimum 14-day term). In addition, the Bulgarian system is built on electronic data (online returns, and from 2026 SAF-T reporting for large companies), which makes checks increasingly automated and remote.

The on-site check — with inspectors, inventory-taking, securing evidence — exists in law (ДОПК art. 40-41), but is reserved for cases of suspected fraud or concealment of documents. That's not how an ordinary audit unfolds, at a company that works correctly.

Do I have to show up in person or haul the accounting archive?

No. For a properly kept company — and we work with serious entrepreneurs — communication with the Bulgarian tax authority and the submission of documents are done electronically, over email, on time. No trips to a counter, no hauled binders, no face-to-face meetings with inspectors.

On-site checks (inspectors, securing evidence) are reserved by law for cases of suspected fraud or concealment of documents. And here is our position, clearly: we don't teach you schemes and we don't help you evade the Bulgarian state — we help you do things correctly. And when you do them correctly, the audit stays an electronic formality, not a nightmare — because there's no reason for it to be otherwise.

By contrast, in Romania the tax inspection is conducted usually at the taxpayer's premises (you have to provide them with space and the documents) or you're summoned to ANAF with the documents — according to the Tax Procedure Code and the ANAF guide. Two different worlds, in terms of time and stress.

Can Romania's ANAF audit me for my company in Bulgaria?

Your company in Bulgaria is a Bulgarian company, under Bulgarian law and tax authority — Romania's ANAF has no authority in Bulgaria and doesn't directly audit the company there. What stays under ANAF's attention is you, as a person, if you're a Romanian tax resident: for example, declaring the dividends you take out.

Everything about "is it legal? does ANAF put me on its radar?" we explained at length on the page about legality and ANAF (you'll find it below, under related articles). In short: as long as the company is real and you have things up to date, you have nothing to fear.

In short — is it really more peaceful?

Yes, and we say it honestly, from our experience: the relationship with the tax authority in Bulgaria is more relaxed, more predictable and less stressful — an audit "by email", with a clear term, not "come in with the binders". For someone used to the pressure back home, this difference sometimes weighs more than the tax saving. We don't promise there's no audit — we promise that, done correctly, it's not the nightmare you're used to.