November 11, 2026 08:08 
Romanian law firm SANDRU Avocați has launched the SANDRU Tax Defence & Investigations Center, a multidisciplinary practice focused on tax evasion, financial fraud and complex criminal investigations involving companies and senior executives.
The new centre brings together business criminal law specialists, tax lawyers, tax consultants and financial accounting experts to provide integrated legal assistance in identifying, preventing and managing criminal and tax-related risks arising from business activities.
The initiative reflects the growing overlap between tax compliance and criminal liability, as Romanian authorities increase their efforts to investigate financial and economic crime, supported by expanding digital capabilities and data analytics.
The centre builds on SANDRU Avocați's existing business criminal law and financial investigation practice, including experience in complex cases with cross-border elements.
Digital tax reporting systems and AI expand authorities' investigative capabilities
Tax evasion and financial crime remain enforcement priorities for Romanian authorities in 2026. According to data from the Public Ministry, 799 new tax evasion cases were registered in July 2026, while 365 cases were resolved. The figures exclude cases handled by the Prosecutor General's Office, the National Anticorruption Directorate (DNA) and the Directorate for Investigating Organised Crime and Terrorism (DIICOT).
The launch comes amid significant changes in how tax authorities identify and assess potential compliance risks. The digitalisation of tax administration and the consolidation of information from Romania's e-Factura electronic invoicing system, SAF-T tax reporting framework and e-Transport system are expanding the volume of data available for analysis.
Advanced data analytics and artificial intelligence tools are also increasing the authorities' ability to identify discrepancies, unusual transactions and other indicators that may trigger additional tax inspections or criminal investigations.
For companies and their management teams, these developments increase the importance of maintaining accurate financial records, ensuring consistency across tax reporting systems and addressing potential compliance issues before they escalate into criminal proceedings.
