Tax evasion - advice from a lawyer
In an ever-changing world, with increasingly complex tax regulations and stricter scrutiny from the authorities, tax evasion remains one of the economic offences with the most serious consequences. Whether you are an entrepreneur, a company manager or a private individual, a precise understanding of the legal limits can make the difference between a thriving business and a criminal file.
If you are already facing a tax investigation or want to make sure your activity complies with the law, our team of specialist lawyers is ready to advise you.
3–10
years' imprisonment (base penalty, Art. 9)
+3 years
if the damage exceeds €500,000
+5 years
if the damage exceeds €1,000,000
½
reduction if you fully cover the damage before the first hearing
What is tax evasion?
Legal definition: Legea 241/2005 (Law no. 241/2005) defines tax evasion as the activity whereby income is concealed or sums are spent which should have been included in the calculation of taxes, duties or social contributions.
This may include failure to declare income, use of false invoices, unjustified reduction of taxes and other unlawful practices aimed at avoiding the payment of tax liabilities. Following the amendments brought by Legea 126/2024 (Law no. 126/2024), the scope of tax evasion now expressly includes the bad-faith use of the RO e-Factura system, as well as the use of cash registers not connected to the national monitoring system.
"Tax evasion is not limited to large-scale fraud or multinational companies. A simple failure to record an income item or a fictitious invoice can give rise to criminal liability."
- Buju, Stanciu & Asociații, Economic Criminal Law Department
Important: There is no minimum threshold
The law does not set a minimum amount above which the act becomes an offence. Any evasion of tax obligations may be subject to criminal investigation. The amount of the damage only affects the severity of the penalty, not the existence of the offence.
From what amount is an act considered tax evasion?
Tax evasion does not start from a fixed amount. The law does not set a minimum threshold below which the act cannot be criminally investigated. In practice, what matters is whether the elements of the offence are met: the existence of a tax obligation, conduct whereby the taxpayer evades payment of it, and intent to avoid paying the taxes, duties or contributions owed.
This means that even a small amount of damage may come under the scrutiny of the tax or criminal authorities if there are indications of concealed income, use of fictitious documents, double bookkeeping, failure to record commercial transactions, or other acts provided for by Legea nr. 241/2005 (Law no. 241/2005).
However, the amount becomes very important for two aspects: pedeapsa and the possibility of applying grounds for non-punishment or for reducing the penalty. The greater the damage, the higher the criminal risk. For the acts set out in Art. 9, the basic form is punishable by imprisonment from 3 to 10 years and the prohibition of certain rights, or by a fine. If the damage exceeds 500,000 euros, the penalty limits are increased by 3 years. If the damage exceeds 1,000,000 euros, the penalty limits are increased by 5 years.
In short: there is no minimum amount from which an act is considered tax evasion, but there are value thresholds that drastically change the legal consequences.
The 7 main types of tax evasion
The tax authorities recognise and actively pursue several forms of evasion. Here are the most common ones, along with the associated risks:
Under-reporting of income
Reporting lower income than actual. Common in self-employed activities, online trade and services. ANAF can reconstruct income based on personal assets.
False or fictitious invoices
Creating non-existent expenses to reduce taxable profit. One of the offences most frequently pursued by DNA and DIICOT in recent economic cases.
Offshore profit shifting
Artificially moving profits to low-tax jurisdictions through transfer pricing mechanisms that are not economically justified. Monitored through DAC6 and CRS.
Undeclared work / PFA fictiv
Declaring lower wages or classifying employees as sole traders (PFA) to avoid CAS and CASS contributions. Major risk: recalculation of contributions with penalties of 0.02%/day.
Cash-only transactions
Avoiding bank records to make it impossible to trace income. Cash transactions not reflected in the accounts are verified using the indirect reconstruction method.
The underground economy
Carrying out economic activity entirely outside the tax system - without registration, without invoicing, without tax returns. Equivalent to Art. 9 para. (1) letter b) of Legea 241/2005 (Law no. 241/2005).
Intermediary / offshore entities
Using complex legal structures to conceal the real beneficiary of the income. The transposition of the ATAD Directive into Romanian legislation has significantly increased the risk of detection.
Examples of tax evasion
Tax evasion can take different forms, from seemingly simple accounting omissions to complex mechanisms involving intermediary companies, fictitious invoices or cross-border transactions. Below are the most common examples encountered in practice:
- Failure to declare income A company collects money for services or products but does not record all of the income in its accounts. The difference remains outside the tax returns, and the corresponding tax and VAT are not paid. This type of act may fall within the scope of failing to record income earned. This applies both to legal entities and to private individuals
- Use of fictitious invoices The company records invoices for services that were not provided or for goods that were not delivered. The aim is to reduce taxable profit and, in some cases, to unlawfully deduct VAT. This is one of the most common forms of tax evasion in economic cases.
- Personal expenses charged to the company The director uses the company for personal purchases with no genuine connection to the economic activity. Where such expenses are used to reduce taxes or deduct VAT, fiscal and criminal risks may arise, particularly where the practice is repeated and intentional.
- Double accounting records The company keeps an official set of records for the authorities and a separate, real set of records for actual receipts and payments. This mechanism is serious, as it generally shows clear intent to conceal income or the flow of money.
- Unrecorded cash sales A trader receives cash but does not issue a receipt, invoice or other supporting document. If the practice is repeated and organised, it may be interpreted as a method of evading tax obligations.
- Misuse of the RO e-Invoice system Following recent legislative changes, bad-faith use of the RO e-Invoice system to create the appearance of legality for fictitious transactions, or to conceal the real flow of goods or services, may fall within the scope of tax evasion.
- Unconnected or tampered cash registers The use of electronic fiscal cash registers that are not connected to the national IT system, where there is an obligation to connect them, or their tampering so as to prevent transmission of fiscal data or to transmit false data, may give rise to criminal liability.
- Undue VAT refunds A company claims VAT refunds based on transactions that did not take place, false documents or artificial commercial arrangements. Depending on the mechanism and the amount of the loss, such cases can carry very severe classifications - up to 15 years' imprisonment.
- Non-payment of taxes and contributions withheld at source In certain situations, the withholding and non-payment, or the failure to withhold, of taxes and contributions required by law may constitute an offence. Depending on the specific tax obligation, this can include payroll tax, social contributions, dividend tax or other sums subject to withholding at source.
- Artificial structures between affiliated companies Several companies may be used to artificially shift profit, fragment activity, or create expenses with no economic substance. Not every tax optimisation is unlawful, but the absence of genuine economic justification can give rise to serious suspicion.
Not every accounting error amounts to tax evasion
The distinction lies in the analysis of intent, the documents, the reality of the transactions and the loss caused. This is precisely why each case must be assessed individually by a specialist lawyer and, where necessary, by a tax or accounting expert.
Penalties according to the amount of the loss
The system of sanctions under Legea 241/2005 (Law no. 241/2005), as amended by Legea 126/2024 (Law no. 126/2024), is progressive: the greater the loss caused to the state budget, the more severe the penalty.
Custodial sentences - Legea 241/2005, as amended (updated 2026)
Source: Legea 241/2005, Art. 9(1), (2), (3), Art. 8(2), Art. 9^1 and 9^2, as updated by Legea 126/2024. The court determines the sentence individually, according to the specific circumstances of the case.
Grounds for non-punishment and sentence reduction (Art. 10)
The timing of payment of the loss is essential - the same conduct may go unpunished or may lead to years of imprisonment, depending on how quickly the loss is covered:
Within 30 days of completion of the inspection - loss of up to €1,000,000
Full payment of the loss increased by 15%, plus interest and penalties → the act is not punishable, and the tax authorities do not refer the matter to the prosecutor's office.
During the criminal investigation - loss of up to €1,000,000
Full payment of the loss increased by 25%, plus interest and penalties → the act is not punishable. In the preliminary chamber or at first instance, the percentage rises to 50%, and on appeal to 100%.
Payment made by the first hearing date
The sentencing limits are reduced by half. If the loss recovered is up to and including €1,000,000, the court may impose a fine.
Payment made after the first hearing, up to final judgment
The sentencing limits are reduced by one third. The loss must be determined by expert assessment, in which the defendant is entitled to participate.
Loss exceeding €1,000,000
Imprisonment of 8 to 15 years. The grounds for non-punishment do not apply - only the reduction of the sentencing limits through payment of the loss remains available. The most severe regime under the law, alongside VAT fraud (7 to 15 years).
Warning: the benefit is lost in case of recidivism
The grounds for non-punishment do not apply if the offender has committed another offence under Legea 241/2005 within 5 years of committing the act for which they already benefited from these provisions.
How is the loss calculated in tax evasion cases?
Calculating the loss in tax evasion cases is one of the most important parts of the defence. The loss must not be confused with the total value of the invoices, the company's turnover, or its revenue. Properly understood, the loss represents the amount actually owed to the state budget and left unpaid as a result of the conduct under investigation.
Depending on the situation, the loss may include:
Direct taxes
Corporate or income tax left unpaid as a result of reducing the taxable base through fictitious expenses or unrecorded income.
VAT
VAT collected but not declared, as well as VAT unlawfully deducted through fictitious invoices or transactions with no genuine basis.
Contributions and withholdings at source
Social contributions withheld but not paid, and withholding taxes left unpaid (salaries, dividends, interest, etc.).
Fiscal ancillary charges
Interest and penalties, when the law includes them in the amount to be paid for the application of causes of non-punishment or reduction of punishment.
Simplified example: if a company records fictitious expenses of 500,000 lei to reduce its taxable profit, the damage is not automatically 500,000 lei. The damage is the corporate income tax reduced by those expenses, to which other tax liabilities may be added, depending on the mechanism used. If those invoices were also used to deduct VAT, the damage may also include the unlawfully deducted VAT.
In complex cases, the calculation of the damage must be carefully verified. There may be errors in the tax inspection report, incorrect classification of transactions, duplication of amounts, disregard of payments already made, or the inclusion of transactions which nevertheless had economic substance.
Specialist expert evaluation is mandatory
The law provides that the damage is to be determined by specialist expert evaluation, and the suspect or defendant has the right to take part in carrying out the evaluation. Under Decizia HP nr. 430/2025 (High Court Decision no. 430/2025) of the ÎCCJ, failure to draw up the expert report renders the indictment irregular and leads to the case being returned to the prosecutor. The defence should not automatically accept the amount initially indicated by the tax authority or the prosecutor's office - a specialist lawyer can request clear objectives for the expert evaluation, propose a party-appointed expert, and challenge an incorrect calculation.
The penalty for tax evasion exceeding EUR 1,000,000
For the principal tax evasion offences provided for in art. 9 of Legea nr. 241/2005 (Law no. 241/2005), the basic penalty is imprisonment from 3 to 10 years together with the prohibition of certain rights, or a fine. If the damage exceeds EUR 1,000,000, in the equivalent of the national currency, both the minimum and maximum limits of the penalty are increased by 5 years.
This means that, for tax evasion with damage exceeding EUR 1,000,000, the penalty can reach imprisonment from 8 to 15 years, depending on the legal classification, the circumstances of the case, the role of the accused and their conduct during proceedings.
The distinction between damage of "more than EUR 1,000,000" and damage of "up to and including EUR 1,000,000" is also important. For damage of up to EUR 1,000,000, the law allows certain mechanisms of non-punishment or the application of a fine, provided the damage and the additional amounts required by law are paid within the set deadlines. For damage above this threshold, the situation becomes far more serious, and the defence strategy must be built quickly.
In addition, in the case of certain fraudulent VAT schemes, the law provides for penalties of 7 to 15 years. For example, art. 9^2 penalises fraudulent schemes which reduce the state budget's resources by at least EUR 1,000,000 through false declarations or documents, false electronic documents, the intentional non-disclosure of VAT-related information, or the use of correct declarations to conceal non-payment or undue reimbursements. For cross-border schemes affecting the EU budget by at least EUR 10,000,000, art. 9^1 provides for the same 7-15 year regime.
What is at stake goes beyond the severity of the sentence
In a case involving damage of over EUR 1,000,000, precautionary measures may also arise (mandatory under art. 11), garnishments, seizures, the freezing of accounts, confiscations, professional bans, disqualification from managing companies, and major reputational risks for the individual or the company. Contact a lawyer from day one of the audit.
Related offences and their penalties
In addition to the principal tax evasion offences, Legea 241/2005 (Law no. 241/2005) also regulates related offences, with distinct penalties:
Map of tax offences - Legea 241/2005 (Law no. 241/2005) (2026)
Article | Offence | Penalty | Severity |
|---|---|---|---|
Art. 3 | Failure to reconstruct destroyed accounting records within the deadline set during the audit | 6 months - 5 years | mediu |
Art. 4-5 | Refusal to produce documents / obstruction of financial, tax or customs inspections | 1 - 6 years | mediu |
Art. 6¹ | Withholding/collecting and failing to pay withholding taxes (for over 60 days) | 1 - 5 years / fine | mediu |
Art. 7(2) | Printing / putting into circulation forged stamps, bands or tax forms | 2 - 7 years | ridicat |
Art. 9(1) | Classic tax evasion offences (hidden income, fictitious invoices, double bookkeeping, e-Invoice) | 3-10 years (+3/+5) | ridicat |
Art. 8(1) | Bad-faith assessment of taxes for undue reimbursements or refunds from the budget | 3 - 10 years | ridicat |
Art. 9³ | Direct or indirect lending of sums derived from income not recorded in the accounts | 3 - 10 years | ridicat |
Art. 8(2) | Association for the purpose of committing the acts under Art. 8(1) | 5 - 15 years | maxim |
Art. 9¹-9² | Fraudulent VAT schemes (≥ EUR 1 million state budget / ≥ EUR 10 million EU budget, cross-border) | 7 - 15 years | maxim |
Source: Legea nr. 241/2005 (Law no. 241/2005) on preventing and combating tax evasion, as updated by Legea 126/2024 (Law no. 126/2024) - 2026
Other economic offences related to tax evasion
In complex economic cases, tax evasion rarely appears in isolation. Most often, it is accompanied by other serious business-related offences, each with its own sanctioning regime. Knowing them is essential, because an accusation of tax evasion involving significant damage frequently attracts additional charges:
Money laundering
The introduction into the legal economic circuit of funds derived from crime - including tax evasion - in order to conceal their illicit origin. It is punishable by imprisonment from 3 to 10 years and is one of the most frequent related charges in cases involving significant damage.
Embezzlement
The appropriation, use or trafficking by a director or manager of money or assets under their management for their own benefit. Penalty: imprisonment from 2 to 7 years, frequently encountered in the case of company directors.
Fraud
Misleading another person by fraudulent means in order to obtain an unjust material benefit. The base penalty is from 6 months to 3 years, but becomes more severe in its aggravated form, when fraudulent means are used or the damage caused is substantial.
Fraudulent bankruptcy
Concealing assets, creating fictitious debts or falsifying accounting records in order to defraud creditors in the event of insolvency. Penalty: imprisonment from 6 months to 5 years. This often occurs in companies deliberately "emptied out" prior to bankruptcy.
Abuse of office and fraudulent management
Causing harm to the interests of a person or a company through the bad-faith administration of assets or the failure to fulfil one's duties. The penalty varies depending on the gravity of the damage caused.
Forgery of Documents and Use of Forged Documents
Falsifying official documents or documents under private signature - an element almost always present in tax evasion schemes (invoices, contracts, registers, returns). The penalty can reach up to 5 years' imprisonment, cumulated with the other offences.
Why do these related offences matter?
In practice, a tax evasion case involving substantial damage frequently attracts additional accusations of money laundering sau delapidare, which can significantly increase the final sentence. An effective defence strategy must address all of these together, not in isolation. Contact us for a full assessment of your situation.
How will the authorities investigate tax evasion in 2026?
ANAF, DNA and DIICOT have access to increasingly sophisticated tools. Understanding investigative methods is essential for any entrepreneur or company director:
- Tax audits and cross-checking
ANAF checks whether your returns correspond with those of your business partners. An invoice you issue must also appear in the beneficiary's accounting records. Discrepancies automatically trigger further investigations. - Automatic e-Factura / SAF-T analysis (2024–2026)
The mandatory implementation of e-Factura and SAF-T allows ANAF to analyse all transactions in real time. AI systems automatically detect suspicious patterns - round-figure invoices, phantom suppliers, unusual recurring transactions. Note: the bad-faith use of e-Factura is now a distinct offence (art. 9 lit. h). - The indirect method of reconstructing income
If declared income does not justify the standard of living or assets held, ANAF can reconstruct actual income from the taxpayer's assets. Wealth at the beginning and end of the investigated period is compared. - International cooperation (DAC6, CRS, FATCA)
Romania automatically exchanges tax information with all EU member states and the USA. Bank accounts in Cyprus, Malta or Dubai no longer guarantee confidentiality - banks automatically report balances and transactions. Romanian criminal law also applies to acts committed abroad by Romanian citizens or companies where the financial interests of the EU are affected. - Informants and whistleblowers
ANAF has expanded its anonymous online reporting programme. Former employees, associates or competitors can become sources of information. European whistleblower protection legislation applies. In addition, self-reporting followed by cooperation can reduce the applicable sentencing limits by half (art. 10 para. 5). - Criminal investigations and searches
DNA and DIICOT may order searches of homes and company premises, precautionary seizure and interception of communications. The imposition of precautionary measures is mandatory in tax evasion cases (art. 11). Once a criminal file is opened, the room for manoeuvre narrows significantly. - Monitoring of financial transactions - ONPCSB
Cash transactions over EUR 10,000, as well as suspicious transactions regardless of value, are automatically reported. Banks are obliged to flag unusual activity in client accounts.
e-Factura and SAF-T - the new fiscal reality of 2024–2026
The mandatory implementation of these digital systems has practically eliminated the possibility of hiding transactions from ANAF. If your activity is not correctly reflected in these systems, the risk of automatic detection is very high. The limitation period runs from the date the tax or criminal authority is notified, but no later than 10 years from the commission of the act (art. 10^1).
Legal consequences - Extract from Legea 241/2005 (Law no. 241/2005)
Legea 241/2005 (Law no. 241/2005) - Art. 9 para. (1), as updated by Legea 126/2024 (Law no. 126/2024)
The main tax evasion offences
The following acts, committed with a view to evading the fulfilment of tax obligations, constitute tax evasion offences punishable by imprisonment from 3 to 10 years and the prohibition of certain rights, or a fine:
a) concealing the taxable asset or source;
b) failing to record commercial transactions or income earned;
c) recording fictitious expenses or transactions without any real basis in accounting records, electronic invoices or other legal documents;
d) altering, destroying or concealing accounting records, cash register memory devices or other data storage media;
e) keeping double accounting records;
f) evading inspections through fictitious declarations regarding registered offices;
g) substituting, damaging or disposing of seized assets;
h) the bad-faith use of the RO e-Factura system for fictitious transactions or to disguise the real transactional flow;
i) using cash registers not connected to the national monitoring system, or tampering with them.
→ Read the full text of Legea 241/2005 (Law no. 241/2005)
Grounds for reduction of sentence
If the defendant covers the damage in full until the first court hearing, the limits of the sentence are reduced by half; for damages of up to €1,000,000, a fine may be applied. Payment before the final judgment reduces the limits by one third. Condition: not to have benefited from these provisions in the last 5 years.
Prohibitions and disqualifications
Persons convicted of tax evasion can no longer be founders, administrators, directors or legal representatives of a company, and if they have been elected, they are stripped of their rights (art. 12). The conviction is recorded with the Trade Registry.
Tax Evasion vs. Legal Tax Planning
The term "legal tax evasion"is an oxymoron - evasion by definition implies breaking the law. However, there is a clear boundary between what is illegal and what constitutes legitimate tax optimisation:
Criterion | Tax planning ✓ LEGAL | Tax evasion ✗ ILLEGAL |
|---|---|---|
Legal basis | Deductions and exemptions expressly provided for by law | Deliberate breach of tax obligations |
Invoices | Genuine invoices for expenses actually incurred | Fictitious or artificially inflated invoices |
Company structure | Choosing the optimal legal form (SRL, micro, genuine sole trader) | Artificial splitting to avoid VAT |
International transfers | Transfer pricing documented at market value | Artificial transfer of profits without substance |
Criminal risk | Zero risk, if implemented with a lawyer | Criminal file, confiscation, imprisonment |
Recommendation: Consult a lawyer before, not after
The line between legal tax optimisation and evasion can be thin in practice. The most effective way to protect yourself is to consult a specialist before implementing any tax strategy. Contact us for a consultation.
Rapid-response lawyer for tax evasion cases
In a tax evasion case, time matters. The first discussions with the tax inspectors, the first documents handed over, the first statement and the way in which the taxpayer's position is formulated can influence the entire case.
A rapid-response lawyer for tax evasion cases does not simply mean a lawyer who answers the phone quickly. It means a lawyer who urgently understands the tax mechanism, identifies the criminal risks and immediately establishes what must be done to protect the client.
First recommended measures:
- Do not give statements without legal assistance
And do not sign documents you do not fully understand. A statement given without preparation can irreversibly complicate the defence. - Do not alter, delete or redo accounting documents
Once the inspection has started, any interference with the records may constitute a separate offence (alteration or destruction of accounting documents). - Keep all supporting documents
Invoices, contracts, bank statements and business correspondence are the evidence demonstrating that the transactions were genuine. - Request a separate analysis of the damage calculated by the authorities
Check whether a cause for non-punishment or sentence reduction may apply - the timing of payment radically changes the consequences. - Build the defence together with the lawyer and the accountant
Not separately. The defence must combine criminal law, taxation, accounting and procedural strategy.
Buju, Stanciu & Asociații can intervene in tax evasion cases from the tax inspection stage, during the criminal investigation phase, or before the court. It is not enough to generically contest the accusation. It must be specifically verified whether the transactions were genuine, whether the damage was correctly calculated, whether the evidence was lawfully obtained, and whether a more favourable procedural solution exists.
For entrepreneurs, administrators, financial directors or accountants under investigation for tax evasion, rapid legal advice can make the difference between a controlled reaction and a series of mistakes that are difficult to remedy later. Contact us now.
How can a specialised lawyer help you?
Hiring a lawyer specialising in economic criminal law can make the crucial difference between being cleared of charges and facing the severe consequences of a tax case. Our team of legal experts at Buju, Stanciu & Asociații offers:
Case assessment
A detailed analysis of your legal situation, identification of the weaknesses in the accusation, and development of the defence strategy.
Criminal defence representation
Assistance at every stage - criminal investigation, trial and appeal. Do not sign any statement without a lawyer.
Negotiation and settlement
Facilitating communication with the tax authorities, verifying the damage calculation through a party expert, negotiating the recovery of the damage and a reduction of the sentence.
Frequently asked questions about tax evasion
From what amount is tax evasion considered to exist in Romania?
Tax evasion has no general minimum threshold. An act may be examined under criminal law even for reduced amounts, if there is intent to evade payment of tax obligations, under Legea 241/2005 (Law no. 241/2005). The thresholds of EUR 500,000 and EUR 1,000,000 are relevant for the aggravation of the sentence (+3 and +5 years respectively), not for the existence of the offence.
How is the damage calculated in tax evasion cases?
The damage is calculated based on the tax obligations actually due and unpaid: taxes, VAT, contributions or other amounts owed to the budget - not on turnover or invoice value. In criminal cases, the damage must be determined by a specialist expert assessment, and the person under investigation has the right to take part in this assessment.
What penalty applies for tax evasion above EUR 1,000,000?
For the offences under art. 9 of Legea nr. 241/2005 (Law no. 241/2005), if the damage exceeds EUR 1,000,000, the sentencing limits are increased by 5 years. In practice, the sentence can reach 8-15 years of imprisonment, depending on the legal classification and the circumstances of the case. Fraudulent VAT schemes (art. 9^1 and 9^2) are punishable by 7-15 years.
Can I avoid punishment if I pay the damage?
Under certain conditions, yes. For damage of up to EUR 1,000,000, paying the damage in full, increased by 15% (plus interest and penalties), within a maximum of 30 days from the end of the audit, results in exemption from punishment. During the criminal investigation the percentage is 25%, at trial 50%, on appeal 100%. Separately, payment made before the first hearing date reduces the sentencing limits by half. The timing of payment is essential - consult us to assess your specific situation.
What is e-Factura and how does it affect the risk of tax evasion?
e-Factura is the electronic invoicing system that has been mandatory in Romania since 2024 for all B2B companies. Every invoice issued is transmitted in real time to ANAF, which has practically eliminated the possibility of concealing commercial transactions. Furthermore, since 2024, bad-faith use of the RO e-Factura system for fictitious operations is a criminal offence distinct from tax evasion (art. 9 lit. h).
Is my accountant criminally liable if the company commits tax evasion?
Yes, but not automatically. The accountant can be held criminally liable if they intentionally took part in the evasion mechanism, helped prepare fictitious documents, knew that the operations were not genuine, or contributed to concealing income. Simply providing accounting services does not amount to criminal liability without proof of involvement.
Do I need a lawyer if I am called in by ANAF or the prosecutor's office?
Yes, especially if there are suspicions of tax evasion or if you are asked to explain transactions, invoices, VAT, undeclared income or operations between companies. A statement given without preparation can complicate your defence. The safest course is to speak with a lawyer before providing any written or verbal explanations.
Are a PFA or a micro-enterprise legal solutions for reducing taxes?
Yes, if they are used correctly. The problem arises when an employee is forced to register as a PFA to avoid CAS/CASS contributions, or when an employment relationship is disguised as the provision of services. ANAF automatically reclassifies these situations and issues tax assessment decisions with retroactive penalties.
What is the difference between tax optimisation and tax evasion?
Tax optimisation is legal when it uses mechanisms permitted by law, genuine transactions and correct documents. Tax evasion occurs when income is concealed, fictitious expenses are created, false documents are used, or operations are simulated to unlawfully reduce tax obligations.
What does "aggressive tax planning" mean and why is it risky?
Aggressive tax planning uses legal loopholes or abusive interpretations of the law to reduce taxes beyond the spirit of the legislation. Although not always unlawful, it is actively monitored through the DAC6 mechanism at European level. The Romanian authorities have adopted anti-abuse rules that allow suspicious transactions to be reclassified even in the absence of a clear offence.
Do you need a lawyer specialised in tax evasion?
Whether you are being investigated by ANAF or the DNA, or you want to verify that your activity is in full compliance with the law - our team offers you a confidential assessment of your situation.