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Guide · last verified 2026-10-10

How to check if a Romanian company is inactive (ANAF inactive taxpayer list) — and why it matters for VAT deductions

Short answer: ANAF keeps a public Register of inactive/reactivated taxpayers and returns the status (statusInactivi) for a CUI in its free VAT web service. You can query it yourself, or run the Clearsource actor on Apify for a list of CUIs or a daily watch. The status matters because, according to the Romanian Fiscal Code, a buyer cannot deduct VAT and expenses on purchases from a supplier after that supplier is entered in the register as inactive.

Why it matters

Article 11 paragraph (7) of the Fiscal Code (Law 227/2015), as shown on legislatie.just.ro (opened 2026-10-10), says in substance that buyers of goods or services from taxable persons established in Romania, after those persons are entered as inactive in the Register of inactive/reactivated taxpayers, do not have the right to deduct the expenses and the VAT on those purchases. The same paragraph lists exceptions (goods bought in enforcement proceedings, and purchases from persons in bankruptcy proceedings under Law 85/2014) and rules for what happens when the supplier is later reactivated. We summarise it; the portal page carries the amendment history, and we could not confirm which consolidated version is in force on a given invoice date. Read the current text and ask your accountant before deciding on a deduction.

Practical consequence: the status that counts is the one at the time of the purchase, so a check at the date of the invoice, and a repeat check for suppliers you buy from regularly, is the useful habit.

Way 1: ask ANAF's web service yourself (free)

  1. Read the ANAF web service documentation (version 9). Its first line says the service verifies taxpayers, among others, against the Register of inactive/reactivated taxpayers.
  2. POST a JSON array with the numeric cui and a data date (YYYY-MM-DD, for example the invoice date) to https://webservicesp.anaf.ro/api/PlatitorTvaRest/v9/tva. Strip RO and spaces first.
  3. In the answer, read the stare_inactiv object: statusInactivi is true if the taxpayer is inactive at the searched date. The object also has dataInactivare, dataReactivare, dataPublicare and dataRadiere (struck-off date).
  4. Limits from the documentation: at most 100 CUIs per request and one request per second.
curl -s -X POST https://webservicesp.anaf.ro/api/PlatitorTvaRest/v9/tva \
  -H 'Content-Type: application/json' \
  -d '[{"cui": 16054368, "data": "2026-10-10"}]'

We did not verify a separate ANAF web form for the inactive register; the documented service above is the route we describe. What you must still build for a long list: batching, retries, CUI normalisation, a stored retrieval time and a record of the answer you relied on.

Way 2: run the Apify actor

  1. Open Romania CUI Status Check on the Apify Store.
  2. Paste your supplier CUIs and, if you want the status at an invoice date, set queryDate.
  3. Run it and read inactive.is_inactive and inactive.inactivated_on in each record, or download the dataset as JSON, CSV or Excel.
{ "mode": "lookup", "cuis": ["RO16054368", "9900000010"], "queryDate": "2026-09-30" }

Every record carries provenance.retrieved_at, so you can show when the answer was obtained. For the full output and prices see the guide on checking VAT, inactive and e-Factura status in bulk.

Watch your suppliers for a change

With mode: "watch" the actor re-checks your list on the schedule you set in Apify and outputs a record only when VAT, inactive, split-VAT or e-Factura status changed; the first run stores a baseline. It is not real-time and does not watch sole-trader businesses (PFA and similar). Limits and prices are in the bulk guide and on the Store page.

Frequently asked questions

What is an inactive taxpayer?

A taxpayer entered by ANAF in the Register of inactive/reactivated taxpayers under the Fiscal Procedure Code. The conditions and the procedure are set by ANAF and the Code; this guide does not restate them. Check the register status, not our summary.

Is a struck-off company the same as an inactive one?

No. ANAF's answer has separate fields: dataRadiere is the struck-off date, statusInactivi the inactive flag. The actor exposes both.

Can I rely on the actor's answer for a deduction?

No. The actor is not an ANAF product and its output is not official; the ANAF response is authoritative. Check ANAF and take your accountant's advice before relying on a status for a tax decision.

Does it cover insolvency?

No. ANAF's version 9 service has no insolvency field, and the actor's insolvency is always null.

Related: VAT rates of the 27 EU countries as JSON.

Sources

Information only, not legal or tax advice. Terms: terms of use.