Cum verific datoriile ANAF ale unei firme după CUI?

Două surse: lista trimestrială a debitorilor publicată de ANAF (pentru restanțe peste praguri) și bilanțul public al firmei, care arată datoriile totale anuale — disponibil pe pagina firmei.

Toate datoriile apar în lista ANAF?

Nu. Apar doar restanțele peste prag: 500.000 lei (mari contribuabili), 250.000 lei (mijlocii), 100.000 lei (celelalte persoane juridice). Datoriile sub prag nu se publică.

Cât de actuală este lista debitorilor?

Se publică trimestrial, în prima lună după trimestru, și reflectă restanțele la finalul trimestrului. După plata integrală, ANAF actualizează lista în cel mult 15 zile.

Apar și persoanele fizice în listă?

Nu. Din 2019, lista centrală ANAF cuprinde doar persoane juridice. Obligațiile către bugetele locale se publică separat, de către primării.

ANAF debt check: how to find out whether a company has tax arrears

ANAF publishes quarterly a "debtors list" — companies with overdue fiscal obligations above certain thresholds (Art. 162 of the Fiscal Procedure Code). Additionally, the company's public balance sheet shows total liabilities.

Steps, in brief

1. Check the official ANAF debtors list

The list is published quarterly on anaf.ro (section "obligații restante"), in the first month after the quarter ends. It covers only legal entities and is freely accessible.

2. Bear in mind the thresholds

The list only includes arrears above 500,000 RON for large taxpayers, 250,000 RON for medium taxpayers and 100,000 RON for other legal entities. A company absent from the list may still have debts below those thresholds.

3. Check total liabilities from the balance sheet

The annual public balance sheet includes total liabilities — a complementary indicator, available for any company regardless of threshold. Compare liabilities against assets and turnover.

4. Interpret correctly

The list reflects arrears at the end of the quarter, remaining unpaid at the publication date. ANAF removes a company from the list within 15 days of full payment, and contested amounts are marked separately.

Frequently asked questions

How do I check a company's ANAF debts by CUI?

Two sources: the quarterly debtors list published by ANAF (for arrears above thresholds) and the company's public balance sheet, which shows total annual liabilities — available on the company page.

Do all debts appear on the ANAF list?

No. Only arrears above the threshold appear: 500,000 RON (large taxpayers), 250,000 RON (medium), 100,000 RON (other legal entities). Debts below the threshold are not published.

How current is the debtors list?

It is published quarterly, in the first month after the quarter, and reflects arrears at the quarter end. After full payment, ANAF updates the list within 15 days at most.

Do individuals appear on the list?

No. Since 2019 the central ANAF list covers only legal entities. Obligations to local budgets are published separately by municipalities.

Other guides

This information is general in nature and does not constitute fiscal or legal advice.