This was reported by the State Tax Service. The agency specifies that operational audits are initiated based on an analysis of the risks of noncompliance with tax laws and are conducted unannounced at the location where economic activities are carried out.
The State Tax Service has identified the sectors with the highest risk of non-compliance with tax laws. The most problematic sectors turned out to be retail—including that conducted by independent entrepreneurs—as well as motor vehicle transportation. Services provided by the hospitality sector and online retail were also included on the list.
During the first half of 2026, 3,900 operational inspections were conducted, during which 2,974 violations of the law were detected, corresponding to an average success rate of 76%. As a result, 1,467 violation reports were filed, and the total amount of fines imposed was 10.16 million lei.
The effectiveness of identifying violators is increasing
The trends in these indicators reflect both the effectiveness of identifying taxpayers at high risk of noncompliance with tax laws and the existence of segments in which taxpayers fulfill their tax obligations.
For example, in February, the audit success rate was 64%, and in May it reached 83%, underscoring the effectiveness of the process for identifying and selecting taxpayers with high tax risk.
At the same time, the number of reports issued increased significantly: from 115 in January to 423 in June, reflecting intensified enforcement measures in cases where violations of the law were detected.
At the same time, the total amount of penalties imposed also showed an upward trend, reaching 2.39 million lei in June—the highest figure for the period under review.
The most common violations involved the failure to use cash registers when processing cash transactions, as well as the sale of goods without documentation confirming their origin.
During this period, the highest single penalty of 4.7 million lei was also imposed, accounting for more than 60% of the total amount of tax penalties imposed during the reporting period.
