Following a risk-based fiscal analysis, ANAF’s Anti-Fraud Directorate executed a targeted audit on 29 September 2026 at a beauty salon in Bucharest, resulting in the recovery of over 900,000 lei for the state budget. The investigation uncovered multiple tax deficiencies, including unreported revenue from aesthetic services, incorrect VAT application, and failure to issue fiscal receipts via the mandatory electronic cash register system (e-Casa). The case underscores ANAF’s increasing reliance on data analytics and cross-referencing of bank transactions, social media advertising, and customer reviews to identify non-compliant service providers. The legal framework involves Law 227/2015 (Fiscal Code) provisions on VAT obligations, Government Emergency Ordinance 28/2023 on fiscal cash registers, and penalties under the Fiscal Procedure Code for tax evasion and obstruction.
Key Takeaways
- Data-Driven Selection: The salon was selected through automated risk scoring integrating fiscal declarations, payment card turnover, and online commercial presence.
- Cash Register Compliance: Failure to use certified e-Casa devices and issue electronic receipts for every transaction remains a primary enforcement trigger in the services sector.
- Voluntary Disclosure Window: Businesses with similar profiles should consider voluntary correction of past declarations under Article 312 of the Fiscal Procedure Code to mitigate penalties before audit initiation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement