NAFA/AVR/ANPC Order no. 399/2024 for approving the criteria for applying the complementary sanction of suspension of activity, provided for in art. LVI para. (13) from Law no. 296/2023 regarding some fiscal-budgetary measures to ensure Romania's long-term financial sustainability was published in the Official Gazette no. 233/19.03.2024.

This order approves the criteria for applying the complementary sanction of suspension of activity, provided for in art. LVI para. (13) from Law no. 296/2023 regarding some fiscal and budgetary measures to ensure Romania's long-term financial sustainability.

Law 296/2023 provides, art. LVI – provides:

• It is forbidden to carry out economic activities with goods that are not accompanied by documents of provenance, regardless of where they are, during transport, storage or marketing.
• The non-compliance with the above provisions constitutes a misdemeanor, if it was not committed under such conditions as to be considered, according to the criminal law, a crime and is sanctioned with a fine from 2,000 lei to 15,000 lei, if it is committed by natural persons, respectively with fine from 5,000 lei to 30,000 lei, if it is committed by legal entities.
• In the event that, within a period of 12 months from the date of application of the last sanction for committing this contravention, the violator commits a new contravention in this category, for which he was sanctioned, a fine from 4,000 lei to 30,000 lei is applied, if it is committed by natural persons, respectively a fine from 10,000 lei to 60,000 lei, if it is committed by legal persons, as well as the complementary sanction consisting in the suspension of his activity.

The criteria regarding the suspension of the activity, provided by Order 399/2024

1. In the situation where the complementary sanction consisting in the suspension of the violator's activity is applied exclusively to goods that are not accompanied by documents of provenance during storage, transport and/or marketing, other than sums of money assimilated to the goods, the following criteria apply:

1. one day if the goods intended for, used or resulting from the commission of the offense represent, quantitatively, up to 5% inclusive of the total of the goods found at the place of transport, storage and/or commercialization;
2. 5 days if the goods intended for, used or resulting from the commission of the offense represent, quantitatively, between 5% and 25% inclusive of the total of the goods found at the place of transport, storage and/or commercialization;
3. 10 days if the goods intended for, used or resulting from the commission of the offense represent, quantitatively, between 25% and 50% inclusive of the total of the goods found at the place of transport, storage and/or commercialization;
4. 15 days if the goods intended for, used or resulting from the commission of the offense represent, quantitatively, more than 50% of the total goods found at the place of transport, storage and/or commercialization.

2. In the situation where the complementary sanction consisting in the suspension of the violator's activity is applied exclusively for sums of money assimilated to goods (cash and cash substitutes), which are not accompanied by documents of provenance during storage, transport and/or commercialization, the following criteria apply:

1. one day if the sums of money represent, by value, up to 5% inclusive of the total sums recorded in the accounting records or for which there are supporting documents according to the rules in force, at the place of control;
2. 5 days if the sums of money represent, by value, between 5% and 25% inclusive of the total sums recorded in the accounting records or for which there are supporting documents according to the rules in force, at the place of control;
3. 10 days if the sums of money represent, by value, between 25% and 50% inclusive of the total sums recorded in the accounting records or for which there are supporting documents according to the rules in force, at the place of control;
4. 15 days if the sums of money represent, by value, more than 50% of the total sums recorded in the accounting records or for which there are supporting documents according to the rules in force, at the place of control.

To remember! In the situation where the complementary sanction consisting in the suspension of the violator's activity is applied both to the goods that are not accompanied by documents of provenance during storage, transport and/or commercialization, as well as to sums of money assimilated to the goods, the criteria of above and the complementary sanction with the longest suspension term is applied.

In the situation where, within a period of 12 months from the date of application of the last sanction, the violator commits a third contravention or more, from the same category, starting with the third contravention, the suspension of the activity is ordered for a period of 15 days.

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