Romania has published Law No. 125 of 19 May 2023 in the Official Gazette, which transposes Article 3(2)(d) of Directive (EU) 2017/1371 on the fight against fraud to the Union's financial interests by means of criminal law. The law provides for the introduction of a criminal offense punishable by imprisonment of 7 to 15 years and the prohibition of the exercise of certain rights for any action or inaction committed within fraudulent schemes of a cross-border nature having the effect of reducing resources of the Union budget by at least EUR 10 million through:
Law No. 125/2023 entered into force on 25 May 2023.