What happens if the odometer reading on the trip sheet doesn't match reality?

You risk a fine of up to 2,500 RON under Accounting Law 82/1991, Art. 41, plus non-deductibility of fuel expenses if the data is inconsistent.

Is it mandatory to specify the purpose of each trip on the trip sheet?

Yes, under the Tax Code (Law 227/2015, Art. 25), expenses must be justified as being made for the purpose of generating income. Vague purposes like "business trip" are not sufficient justification.

What risk if I don't separate personal trips from business trips?

You risk reclassification of all expenses as personal, losing deductibility and having to repay previously deducted VAT, plus 0.02%/day interest under Tax Code Art. 25(3)(l).

Is it legal to fill in trip sheets retroactively?

Retroactive completion carries major risks: using false documents is a criminal offense under Criminal Code Art. 322. ANAF can verify correlation with fuel invoice dates.

How long must trip sheets be kept?

Under Accounting Law 82/1991, Art. 25, primary supporting documents must be kept for a minimum of 10 years.

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