On 10 September 2026, ANAF disclosed that DGAF inspectors in Suceava County identified a concrete production company that systematically failed to register and declare fiscal revenues totaling over 15.33 million lei from the sale of 36,350 cubic meters of concrete between January 2024 and May 2026. The scheme involved off-the-books sales to construction firms, enabling both the producer and buyers to evade VAT (19%) and corporate income tax (16%). The investigation leveraged cross-checks between fiscal declarations, electronic cash register data (e-chitanţă), and commercial contracts seized during on-site inspections. Under Article 319 of the Fiscal Code, the company faces the full unpaid tax liability plus penalties of 0.02% per day of delay and a fine of 5,000-50,000 lei for failure to operate fiscal cash registers. Criminal referral is pending for aggravated tax evasion exceeding 1 million lei.
Key Takeaways
- Sectoral Risk Exposure: The construction materials sector remains a high-risk area for VAT carousel fraud and income under-declaration, prompting ANAF to prioritize data-driven cross-verification of B2B supply chains.
- Retrospective Liability: The 29-month fraud period illustrates the cumulative fiscal impact of systematic non-compliance, with total tax exposure likely exceeding 5 million lei including accessories.
- Digital Audit Trail: The case exemplifies ANAF’s increasing reliance on mandatory e-invoicing (RO e-Factura) and electronic cash register integration to detect discrepancies between physical output and declared revenues.
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