Since the middle of the year, NAFNA has started control activities for taxpayers who own, administer/manage premises, the main purpose of which is to hold events (weddings, christenings, anniversaries, etc.).

Anti-fraud control (which is still ongoing) is aimed at income taxation, including through the provision and use of electronic fiscal marking devices in cases where there is a legal obligation to do so, the presence of supporting documents for goods intended for sale, but also checking the availability legal forms for employment of persons participating in this commercial activity.

What sanctions has been applied by ANAF so far

In the period from June 30 to August 28, 2022, inspectors audited 214 taxpayers and applied 44 illegal sanctions (43 fines and 1 warning) for a total amount of 564,789 lei (fines and confiscations), respectively:

• fines for violations totaling 476,885 lei;

• confiscations (cash and goods) in the total amount of 87,904 lei;

• a measure in the form of suspension of activity was applied to 6 taxpayers (5 of them for not being equipped with electronic fiscal control and cash registers);

• estimated tax consequences in the amount of 41,119 lei.

According to ANAF, the actions are ongoing with the main objective of increasing the degree of compliance with the registration of realized incomes and the declaration of tax debts related to the activities carried out, and, secondly, to detect and punish tax evasion and tax evasion and financial legislation and accountant.

“As for the indirect results, in terms of compliance, at the level of DRAF Bucharest, from the comparison of the Z reports relating to the period of 14 days before the control, as well as the Z reports relating to the period of 14 days after the control, an average increase in taxation of 14.53%, which led to voluntary compliance with an increase in taxable amounts by 787,553.48 lei,” the Tax Service notes.

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