These changes have been proposed by the Ministry of Finance as part of the budget, tax, and customs policy for 2027.
Specifically, it is proposed to amend the Code of Administrative Offenses to increase the fine for illegal activities from 30–90 u.e. to 50–100 u.e. or from 1,500–4,500 lei to 2,500–5,000 lei.
Another amendment expands liability for accounting violations. Specifically, it is proposed to extend sanctions for failing to record business transactions in the accounts to include cases of incomplete recording.
In addition, a fine of 100 to 400 currency units is provided for businesses that redeem electronic meal vouchers for the purpose of issuing cash to customers. This legislation completes the transition to electronic meal vouchers and strengthens oversight to ensure they are used for their intended purpose.
Regarding the use of cash register equipment, the draft proposes imposing fines for the installation, repair, and maintenance of cash registers without registration with the State Tax Service as the designated authority, as well as for improper maintenance of the logbook recording such services. The fine will range from 42 to 60 currency units for individuals and from 45 to 90 currency units for officials.
It is proposed to increase the fine for failure to issue a cash register receipt from 1 to 3 currency units.
