Operations with Excise Goods, Sanctions Vs. Misdemeanors

Abstract The present work analyzes the trade with excise goods and is addressed to traders of goods, entrepreneurs, as well practitioners in financial accounting field, who, transactions made may violate relevant legislation, be sanctioned a contravention, or case be, criminal. Given that sale excisable products represents high fiscal risk, authorities have introduced series laws, acts, provisions, including regulation use electronic invoicing using SAF-T (Standard Audit File for Taxation) reporting system, E-invoice Statement 406 all situations trading (excisable) risk starting from July 2022, by issuing invoices, which bring changes regarding authorization, movement procedure carrying out activities products, reduce tax evasion, monitoring, compliance sanctioning those who do not comply legislation. In content work, through study, we will describe non-compliance legislation an entity, how it was sanctioned, applicable this act. article considers current implacable reality, is, appearance new rules obstacles combating fraud, methods fraud also diversified.