The Internal Revenue Service, through the Anti-Fraud Office, applied sanctions for various offenses in the second half of last year. The ANAF document does not mention amounts, only a typology of facts.

If we look at the data of the third quarter, we will notice that the value of applied fines increased by 24%, to 30.8 million lei, and the value of confiscated goods increased almost 4 times, to 5.9 million lei.

Typology of facts for which the main counter-conventional sanctions were applied in the second half of 2022.

• lack of equipment with electronic fiscal marking machines with an electronic journal;
• failure to connect fiscal electronic cash registers to the ANAF IT system;

• failure to use electronic fiscal marking devices in accordance with legal norms, accordingly, failure to issue fiscal receipts for all delivered goods or services;

• non-issue of supporting documents for amounts entered/withdrawn from trading units;

• non-compliance with the rules for the preparation and use of confirming and accounting documents for transactions, their registration in accounting, their preservation and archiving, as well as the restoration of destroyed documents;

• fragmented cash receipts/payments from/to beneficiaries on invoices, the value of which exceeds 5,000 lei and 10,000 lei, respectively;

• purchase of excise goods from persons engaged in the distribution and wholesale trade of alcoholic beverages and processed tobacco without a marketing certificate issued by an authorized body;

• storage outside the tax warehouse or sale on the territory of Romania of excisable products subject to marking, without marking or improper marking or with false marking below the limits established by law.

The main shortcomings identified in individuals

• the method of filling out financial statements submitted by legal entities/legal entities in which natural persons have the status of associates/shareholders;

• the method of organization and accounting of legal entities owned/managed by verified natural persons, regarding the economic/legal relations that have developed between them; for example, displaying loans granted by shareholders/associated persons on account 462–Other creditors, and not on account 4551–Shareholders/associated persons – current accounts;

• non-fulfilment by the involved notary offices of their obligations regarding declarations regarding real estate purchase and sale transactions;

• the method of filling out the declaration of property status and income (by not filling in/erroneously filling in the prescribed sections), which the verified natural person is obliged to submit within 60 days from the moment of sending the notification about the verification;

• the method of filling out a single declaration (by incorrectly filling out the prescribed sections/declaring not all income) submitted by individuals;

• non-declaration to the tax authorities of Romania of income received from any sources on the territory of other states by natural persons who are tax residents of the Romanian state.