Law no. 126/2024 introduces greater penalties for acts that constitute tax evasion offenses resulting in damages representing VAT owed to the state budget, and it criminalizes new acts of tax evasion for situations in which taxpayers do not use national IT systems such as RO e-Transport, RO e-Invoice, e-fiscal registers, the electronic seal of goods and SAF-T.
Special cases of non-punishment have been introduced for cases in which the damage caused does not exceed the RON equivalent of EUR 1 million.
The act of not withholding tax obligations at source has been criminalized and prison sentences introduced.