The Independent Authority for Public Revenue (AADE) is launching a major operation to finalize thousands of pending tax audits. Auditing services are accelerating procedures to ensure assessments are completed before the statute of limitations expires at the end of 2026.
Digital Tools and Banking Data
The primary weapon in the tax administration's arsenal is the Bank Account and Payment Registry System. This tool enables auditors to directly compare bank account movements with declared income. When significant discrepancies are identified, the taxpayer's file is subjected to a detailed review.
The audits focus specifically on:
- Bank deposits not justified by declared income.
- Discrepancies between tax returns and physical assets.
- VAT cases and the use of forged or fictitious invoices.
- Businesses and self-employed professionals.
Statute of Limitations Timeline
This mobilization is directly linked to the risk of losing public revenue. If audits are not completed on time, the state loses its right to impose penalties. AADE is prioritizing high-interest cases according to specific legal timelines:
- Three-year statute: Applies to businesses and professionals using electronic invoicing via a provider (2022 cases remain open until the end of 2026).
- Five-year statute: The general framework, with 2020 audits currently ongoing.
- Ten and fifteen-year statutes: Applied to older cases (dating back to 2010) when no tax return was filed or when new, supplementary evidence emerges that was unavailable during the initial audit.
Taxpayers under investigation must be prepared to justify the source of their funds and any significant increases in wealth, as digitalization makes the detection of potential violations faster and more targeted.
