Law on preventing and combating evasion was modified with amendments and additions to some normative acts.
National Anticorruption Department is competent, regardless the quality person, if regardless the number of concurrent offenses, a material damage exceeding 10 million lei has been caused.
Use by the taxpayer, in bad faith, the national electronic invoice system RO e-Factura, in order to create the appearance of legality of fictitious operations or to conceal the real transactional circuit of goods/services, constitutes an offense and is punishable by imprisonment from 3 to 10 years and prohibition of certain rights.
Also, use of electronic fiscal cash registers that are not connected to national computerized system supervision and monitoring fiscal data, according to the law, or alteration of electronic fiscal cash registers for non-transmission fiscal data or transmission of false fiscal data constitutes an offense.
In case of offenses related to combating tax evasion, limitation period for criminal liability starts to run from notification date to tax authority or from notification date to criminal prosecution authority, but not later than 10 years from commission date offense.
