Tax Fraud Regulations of Romania 2026: Penalties, Thresholds and Staying Safe

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You file your own Romanian taxes, run a small SRL or simply want to know where the line between a late return and a criminal case sits. This guide explains how Romania defines tax fraud in 2026, what each type of mistake costs, and how to fix problems before ANAF does.

Romania tax fraud regulations in 2026: the key figures

Is this guide for you?

Read on if you…

• are a freelancer or founder in Romania who wants to know exactly what late or wrong filings cost;
• received a notice of compliance or an audit announcement from ANAF;
• are moving to Romania and want to understand how strict enforcement really is.

Probably not your case if you…

• are a nomad visa holder under 183 days with no Romanian income, where the rules in tax incentives for expats and digital nomads in Romania matter more;
• face a complex criminal investigation. Get a Romanian criminal tax lawyer today, not a guide.

What counts as tax evasion in Romania?

Romania separates administrative non-compliance, handled by ANAF under the Fiscal Procedure Code (Law 207/2015), from tax evasion, a crime prosecuted under Law 241/2005. The difference is intent and method, not the size of the unpaid amount.

Article 9 of Law 241/2005 lists the core offences, all committed "with the purpose of evading tax obligations":

1. Hiding a taxable asset or source of income.
2. Omitting, in whole or part, to record transactions or income in the books.
3. Recording expenses that were not incurred or fictitious transactions.
4. Altering, destroying or hiding accounting records or memory devices of cash registers.
5. Keeping double accounts.
6. Evading tax checks by not declaring, or fictitiously declaring, the registered office or by making it unreachable.
7. Substituting, degrading or removing assets seized by the tax or criminal authorities.

Law 126/2024 added offences tied to the digital systems you now must use: issuing or using invoices outside the national e-Factura system to hide transactions, and VAT fraud schemes. Cross-border VAT fraud causing damage of at least EUR 10,000,000 carries 7 to 15 years.

Separate articles cover withheld taxes: an employer or payer who keeps employee tax, CAS or CASS and does not remit it within 60 days of the deadline commits an offence punishable by 1 to 5 years or a fine.

What are the penalties for tax fraud?

Criminal penalties

• Base range for article 9 offences: 2 to 8 years and loss of certain rights.
• Damage above EUR 100,000 (in lei equivalent): the range rises by 5 years.
• Damage above EUR 500,000: the range rises by 7 years.
• Courts can also order confiscation of the proceeds and a ban on running a company.

The repayment route

Romania wants its money more than it wants prisoners. Under article 10, if the damage does not exceed EUR 1,000,000 and the accused pays the full damage, plus a 15% increase, plus interest and penalties, before the first court hearing, the act is not punished. Pay later during trial and the sentence is reduced instead. Above EUR 1,000,000 full repayment halves the range. The window is narrow and the 15% is non-negotiable, so a quick voluntary correction is always cheaper.

Administrative costs

Most problems never reach a prosecutor. They cost:

How does ANAF detect fraud in 2026?

ANAF has moved from paper to data. Five systems feed its risk engine:

• RO e-Factura: every B2B invoice since 2024 and every B2C invoice since 2025 passes through the Ministry of Finance platform.
• SAF-T (form D406): a standard audit file of your accounts, mandatory for large taxpayers since 2022 and for all companies since 2025.
• RO e-TVA: pre-filled VAT returns compared to your own; unexplained gaps trigger a compliance notice with a 20-day reply window.
• RO e-Transport and e-Case de marcat for goods movements and cash registers.
• International exchange: CRS bank data, DAC6 arrangement reports, DAC7 platform income and, from 2026, DAC8 crypto-exchange data.

For individuals, ANAF runs a dedicated personal wealth verification programme. It compares declared income with lifestyle, bank flows and property. Where it finds income whose source you cannot explain, it taxes the difference at 70%. Honestly? This is the single rule that catches freelancers who invoiced through foreign platforms and never filed the Declarația unică.

How to fix a mistake before it becomes a problem

1. File a corrective return (declarație rectificativă). You can correct any return within the 5-year limitation period. Only interest and the 0.01% penalty apply, never the 0.08% non-declaration penalty, as long as you correct before ANAF announces an audit.
2. Pay or schedule. ANAF grants instalment plans (eșalonare) of up to 5 years, including a simplified online plan of up to 12 months for debts under RON 500,000 without guarantees.
3. Answer compliance notices in time. A notificare de conformare is a chance to explain or correct before an audit starts. Ignoring it moves you up the risk list.
4. Keep records for 5 years, and 10 years for accounting ledgers. Bank statements, contracts and invoices from foreign clients must be available in lei at the National Bank of Romania rate.
5. Declare foreign income and accounts. Residents report worldwide income by 25 May in the Declarația unică. CRS means ANAF already knows about your foreign bank balances.

For the residence tests that decide what you must declare, see tax residency in Romania. Company directors should also read corporate income taxes in Romania and business expenses in Romania for the deductibility rules that most often fail an audit.

Common mistakes (and what they cost)

• Not filing the Declarația unică on foreign freelance income → 10% tax plus contributions later, with 0.08% daily penalty and possible 70% tax on unexplained inflows.
• Treating late payment as harmless → around 11% a year in interest and penalties, more than most loans.
• Booking personal expenses through the SRL → non-deductible, 16% corporate tax reassessed, VAT clawed back, and if systematic it fits the "fictitious expenses" offence.
• Receiving paper or PDF invoices outside e-Factura → a penalty of 15% of the invoice value and loss of VAT deduction.
• Paying staff partly in cash → RON 20,000 per undeclared worker and criminal exposure for unremitted contributions after 60 days.

Frequently asked questions

Is tax evasion a criminal offence in Romania?

Yes. Law 241/2005 makes hiding income, omitting transactions from the books, recording fictitious expenses, destroying records or keeping double accounts crimes punishable by 2 to 8 years in prison. The range increases by 5 years when the damage exceeds EUR 100,000 and by 7 years above EUR 500,000. Simple late filing or payment is only an administrative matter.

What happens if I file my Romanian tax return late?

You pay a fixed fine, RON 500 to 1,000 for individuals, plus interest of 0.02% per day and a late-payment penalty of 0.01% per day on any tax due. If ANAF assesses income you never declared, the late-payment penalty is replaced by a non-declaration penalty of 0.08% per day, reduced by 75% if you pay on time.

Can I avoid prosecution by paying the tax back in Romania?

Often, yes. If the damage is at most EUR 1,000,000 and you pay it in full plus a 15% increase, interest and penalties before the first court hearing, the offence is not punished. Payment during trial reduces the sentence. Above EUR 1,000,000, full repayment halves the penalty range. The exact conditions were tightened by Law 126/2024, so check the current text.

How far back can ANAF audit me?

Five years for tax assessment, counted from 1 July of the year following the year in which the return was due. For income earned in 2020 and declared in 2021, the period runs to 1 July 2026. Where a criminal offence is involved, the limitation period is 10 years. Keep records for at least that long.

What is the 70% tax on undeclared income in Romania?

When ANAF's wealth verification finds income or assets you cannot justify from declared sources, it taxes the unexplained difference at 70% rather than the normal 10%. The rule applies to individuals and is designed to make non-filing more expensive than compliance. Declaring foreign income on time avoids it entirely.

Does Romania exchange my bank information with other countries?

Yes. Romania applies the OECD Common Reporting Standard, so ANAF receives account balances and income from foreign banks each year and sends Romanian data abroad. It also receives platform income data under DAC7, cross-border arrangement reports under DAC6 and, from 2026, crypto-exchange data under DAC8.

Related guides

• Tax residency in Romania
• Corporate income taxes in Romania
• Business expenses in Romania
• Tax incentives for expats and digital nomads in Romania
• Tax landscape overview of Romania
• Tax fraud regulations of Bulgaria
• Tax fraud regulations of Hungary
• All country tax guides

Sources

• ANAF – National Agency for Fiscal Administration
• Legislative portal – Law 241/2005 on tax evasion and Law 207/2015 Fiscal Procedure Code
• Ministry of Finance of Romania – RO e-Factura, SAF-T, e-TVA
• European Commission – administrative cooperation (DAC)
• OECD – Automatic exchange of information
• PwC Worldwide Tax Summaries – Romania

This guide is general information, not personalised tax advice. See how we research and review.