The regime of sanctions applicable for non-compliance with the reporting obligations related to the RO e-Transport system was modified starting on November 21, 2024, so that there is a correlation between the severity of the sanctions and the frequency of violations. The main innovation, introduced by the Government through Emergency Ordinance no. 129/2024 (OG 129), consists in the gradual application of sanctions depending on the number of contraventions committed by a taxpayer within a period of 12 months.
For more information, please see the Romanian version of the article, here.