The Romanian Law No. 126/2024 on Certain Measures for Strengthening the Capacity to Combat Tax Evasion, as well as for Amending and Supplementing Certain Normative Acts
The following acts constitute tax evasion offenses and are punishable by imprisonment from 3 to 10 years and the prohibition of certain rights or by a fine if committed with the aim of evading the fulfillment of tax obligations: recording in accounting documents, electronic invoices, or other legal documents of expenses that are not based on real operations or the recording of other fictitious operations; altering, destroying, or hiding accounting documents, memories of taxing or electronic fiscal marking devices, or other data storage means, including electronic ones; keeping double accounting records using documents or other data storage means, including electronic ones.
It is also considered an offense and is punishable by imprisonment from 3 to 10 years and the prohibition of certain rights or by a fine for the act of lending carried out directly or indirectly by any natural person, aimed at making payments with amounts of money derived from the omission of recording in the accounting documents the commercial operations carried out and/or the incomes realized by one or more taxpayers.
The Romanian Order No. 422/2024 on Amending and Supplementing the Procedure and Method of Allocating Sums, as well as Reporting by Beneficiaries on the Progress of Works for Systematic Registration Works Initiated by Administrative-Territorial Units, Approved by Order of the General Director of the National Agency for Cadaster and Land Registration No. 819/2016
In the case of properties with unidentified owners, 10% of the contracted price for a property will be reimbursed.
The service provider will issue the corresponding invoice for the services rendered, related to each delivery, through the RO-Factura platform, within a maximum of 3 working days from the date of concluding the PVR services, which will be registered at the town hall headquarters of the administrative-territorial unit (UAT).