Decision no. 937/2023 for the amendment of annex no. 1 to Government Decision no. 33/2018 regarding the establishment of contraventions that fall under the incidence of Prevention Law no. 270/2017, as well as the remedial plan model and for the modification and completion of some normative acts was published in the Official Gazette, Part I no. 904 of October 6th, 2023  and it will enter into force on November 5th, 2023.

The main provisions:

In some cases, the Prevention Law can no longer be applied, the fiscal bodies being able to proceed directly to the application of the fine, without resorting to a warning beforehand. Example: contraventions regarding the violation of the provisions of:

• Government emergency ordinance no. 193/2002 regarding the introduction of modern payment systems (e.g.: the failure to install payment terminals - POSs)
• GEO no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines, such as:

- the issuance of the fiscal receipt containing erroneous data

- the failure to hand over the fiscal receipt by the operator of the electronic fiscal marking machine

• The Fiscal Procedure Code and the Fiscal Code, such as:

- failure to submit the declarations of fiscal registration, cancellation of fiscal registration or mentions by the deadlines provided by law;

- failure of the taxpayer/payer to prepare the transfer price file;

- non-compliance by the person subject to the verification of the personal fiscal situation of the obligation to submit the declaration of assets and income;

- failure to submit in time the Questionnaire for establishing the residence of the natural person upon arrival in Romania, respectively the Questionnaire for establishing the residence of the natural person upon departure from Romania, by the persons obliged according to the Fiscal Code.

- failure to submit the recapitulative statements regarding the value added tax by the deadlines provided by law;

- submission of incorrect or incomplete recapitulative statements.

There are changes regarding the regime of contraventions from the point of view of the Regulation on the application of the Romanian Customs Code:

Thus, it constitutes a contravention and is sanctioned with a fine from RON 8,000 to RON 25,000:

a) evasion from customs control of any assets or goods that are subject to customs supervision; in this case, the assets or goods are confiscated;

If the contravention provided above concerns excisable products, the contravention is sanctioned with a fine from RON 10,000 to RON 30,000, the confiscation of goods evaded from customs control and the detention of the means of transport used to commit the contravention until the fine is paid.

b) unloading from ships, loading onto ships or transshipment of assets or goods subject to customs without customs permit or without the consent of the customs authority; in this case, the amount of assets or goods loaded, unloaded or transshipped is confiscated.

New facts are introduced in the field of contraventions:

- failure by the carrier or the manager of customs-free goods to ensure the integrity of the seals or markings, with the exception of fortuitous or force majeure cases;

- submission of a customs declaration that contains erroneous data regarding the tariff classification of the assets or goods, if the establishment of import rights and other legally due rights is influenced, representing taxes and fees that are collected by the customs authority when the goods are put into free circulation.

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