ANAF checked 33 currency exchange houses: irregularities in over 85% of them. What sums were confiscated and what fines were given
A pilot control carried out at the national level by the Anti-Fraud inspectors revealed tax irregularities in more than 85% of the 33 foreign exchange offices checked.
The sanctions applied so far amount to 3.45 million lei, and ANAF is analyzing the expansion of the control model throughout the country.
The General Anti-Fraud Fiscal Directorate (DGAF) within ANAF recently carried out a control and monitoring pilot project on a sample of 33 economic operators with foreign exchange activities, through 54 work points. The operators were selected based on the risk analyzes carried out at the institutional level, the action targeting taxpayers with a significant volume of transactions.
The result: forms of tax non-compliance in more than 85% of the verified operators.
The surveillance cameras, used as evidence
The novelty of the action lies in the method. Inspectors used an integrated control approach, correlating information from financial accounting and tax documents with available data — including video surveillance records held by audited companies, which foreign exchange legislation obliges them to maintain. These checks allowed the comparison of the operations actually carried out with those highlighted in the supporting documents.
In certain situations, the inspectors found significant differences between the activity actually carried out and the operations reflected in the fiscal and accounting records.
Sanctions of 3.45 million lei
As a result of the checks carried out so far — the checks continue on 10 of the taxpayers — sanctions totaling 3,454,520 lei were applied: contravention fines of 1,112,000 lei and confiscations of 2,342,520 lei.
The main irregularities found:
- non-taxation of currency exchange operations, by not issuing tax receipts;
- non-compliance with the obligation to accept modern means of payment;
- carrying out currency sale/purchase operations for natural persons without verifying their identity based on an identity document.
Situations of non-compliance with the obligation to ensure surveillance and video recording of the activity in each currency exchange point, in a digital system, around the clock, were also identified.
The Suceava case: seizures in four currencies
The most spectacular case presented by ANAF comes from Suceava county. At a currency exchange point, the inspectors identified amounts in foreign currency from purchase operations for which tax receipts had not been issued, as well as cash available in the unit without supporting documents.
The operator was fined 60,000 lei and the amounts found were confiscated: 211,670 euros, 35,320 Swiss francs, 42,534 dollars and 22,140 pounds.
Next is the expansion of controls at the national level
ANAF presents the action as a new stage in the development of risk analysis and control tools, and based on the conclusions of the pilot project, Antifraud inspectors are analyzing the expansion of this verification model at the national level, to increase fiscal compliance and combat phenomena that affect fair competition and budget revenues.
The institution recommends citizens who exchange currency to ask for the tax receipt for each operation and to report through the iBon Fiscal application the situations in which it is not issued, as well as the cases where the operators do not accept payment by card (POS), where the obligation applies.
