ANAF Automatically Writes Off Debts Under 40 RON – Good News for Pensioners at the Start of the Year

At the start of each year, the National Agency for Fiscal Administration (ANAF) applies a procedure that may bring welcome news for many pensioners and older adults: the automatic cancellation of very small tax debts. For 2026, all outstanding tax receivables with a remaining balance as of 31 December 2025 that do not exceed 40 RON are automatically removed from the tax records.

This measure, provided for under the Fiscal Procedure Code, is designed to avoid administrative costs that would exceed the amount recoverable. For many seniors on reduced incomes, having these minor debts written off can represent a meaningful relief — particularly as many of these sums arise from penalties or interest accumulated over time.

The procedure is applied within the first seven days of the year to all outstanding tax receivables administered by the central tax authority, including fines of any kind and other budgetary claims recorded in enforcement orders. It is important to note that this cancellation is carried out automatically, with no requirement for debtors to submit a request or take any action.

The situation at local level may differ

Where debts owed to local tax authorities are concerned, the situation is different. The threshold for automatic cancellation is not set uniformly but may instead be determined by a local council resolution. This means each local authority can decide whether or not to extend this facility to its taxpayers, up to the maximum limit prescribed by law.

Pensioners and older adults with debts owed to local authorities are advised to contact their local council to find out whether it has adopted a similar resolution for the cancellation of small debts. This inconsistency in the application of the law can create unequal outcomes for taxpayers, depending on the municipality in which they are resident.

ANAF's measure to automatically cancel debts below 40 RON reflects the principle of administrative efficiency and acknowledges that the cost of recovering a debt can sometimes exceed its value. For seniors on limited incomes, this procedure can offer a small but meaningful financial relief at the start of each year.