The National Agency for Fiscal Administration Order has issued an order  approving the forms and the content of documents of fiscal inspection for individuals, that have entered into force at the end of August 2009.
Assessment of VAT payer status. As part of the VAT assessment of individuals, tax inspectors will examine the supporting documents proving the individual’s registration for VAT purposes. If the individual has not registered as a VAT payer, although the activity carried out was subject to VAT, the tax authorities will check the documents certifying the revenues generated from taxable operations, the date when the threshold was exceeded, and the taxable operations (for assessing the fiscal treatment) performed after the date when the individual was obliged to register for VAT purposes.
Period audited. The tax audit will cover the period between the date of the previous tax audit, provided the individual was subject to such tax audit, or the beginning date of the taxpayer’s activity and the end of the last period for which the VAT return was due or was submitted.
Auditing VAT returns. During tax audits, the authorities will check the method of preparing the VAT return, whether the individual has included in the VAT return the correct VAT amount payable to the State Budget; and whether during the audited period the individual performed both operations exempt with credit and operations exempt without credit.
Assessment of taxable base and related VAT. When verifying the input and output VAT, tax inspectors will audit all the supporting documents based on which the taxpayer has registered the supply and acquisition of goods and services. 
Assessment of additional tax liabilities. Additional tax liabilities assessed by tax authorities will be subject to penalties starting from the date immediately following the date when the tax liability was due for payment until its payment, if the case, or until the date specified in the tax audit report.