What documents does ANAF check during a fleet audit?

Inspectors verify trip sheets, fuel invoices, leasing or ownership contracts, RCA/CASCO insurance, service documents, and vehicle expense records from accounting.

How long does an ANAF fleet audit typically take?

A tax audit can last from a few days to several weeks, depending on fleet size and documentation complexity. Advance preparation significantly reduces the duration.

What fines do I risk if trip sheets are not up to date?

Missing trip sheets can result in fines up to 2,500 RON under Accounting Law 82/1991, plus non-deductibility of fuel expenses and VAT recalculation.

How can I verify trip sheets are compliant before an audit?

Check: all mandatory fields are filled, km correlates with fuel invoices, signatures are present, chronological numbering is correct, and documents are kept for minimum 10 years.

Does ANAF accept digital trip sheets?

Yes, under Law 82/1991 and GEO 120/2021, accounting documents can be kept in electronic format if they meet integrity, authenticity, and readability requirements throughout the archiving period.

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Preparing for ANAF Audit - Vehicle Fleet Documentation and Trip Sheets