Romania’s ONJN investigates gambling tax discrepancies in 2026

Romania’s gambling regulator, the National Office for Gambling, widely known by its Romanian acronym ONJN, has confirmed significant discrepancies in gambling tax reporting following an internal investigation conducted over the past year. The findings emerge at a time of heightened political scrutiny of the gambling sector and ongoing legislative efforts aimed at strengthening regulatory oversight.

The regulator’s conclusions follow earlier criticism from the Court of Accounts, which had questioned the effectiveness of ONJN’s supervisory framework and its capacity to accurately monitor tax obligations across the industry. According to ONJN leadership, several of the issues previously flagged by auditors have now been substantiated through direct control actions.

The developments represent a pivotal moment for Romania’s regulated gambling market, as authorities seek to restore confidence in tax compliance mechanisms while balancing calls for reform with concerns about market stability and consumer protection.

Internal investigation confirms reporting irregularities

The ONJN launched a detailed review after detecting indications of irregularities in how certain licensed operators calculated and reported gross gaming revenue, commonly referred to as GGR. The investigation focused on patterns of reported winnings and the corresponding tax liabilities declared to the state.

ONJN President Vlad Cristian Soare, who assumed office in April 2025, stated that the review uncovered reporting patterns that raised serious compliance concerns. He explained that unusually high and repetitive winnings recorded within short timeframes suggested potential inconsistencies in the calculation of taxable revenue.

“The pattern is obvious: numerous wins, concentrated on the same day or the same month, in almost identical amounts and of very high values, which raises serious suspicions regarding the way in which the GGR is reported and calculated.”

According to the regulator, specific examples included a player registering 84 winnings totaling RON 10 million in a short period, another recording 60 wins in one month worth RON 7 million and a third with 33 wins valued at RON 4.8 million, 31 of which occurred in a single day. While the regulator did not publicly name the operators involved, it indicated that these patterns led to tax discrepancies amounting to tens of millions of lei, particularly during the 2024 financial year.

The ONJN highlighted two cases in particular. One involved a remote gambling operator with a reported tax difference of approximately RON 5 million. Another concerned a slot machine operator where the discrepancy was estimated at around RON 18 million. The regulator emphasized that these figures are subject to ongoing administrative procedures and potential corrective measures under Romanian law.

Background of audit criticism and institutional reform

The ONJN’s findings follow a period of institutional scrutiny. The Court of Accounts previously reported that the regulator may have failed to identify potential tax liabilities ranging between RON 3.3 billion and RON 4.3 billion across the sector. The audit also cited discrepancies of up to RON 100 million linked to the non application of updated tax provisions by certain land based operators. When remote operators were included, the potential gap increased by several hundred million lei.

Vlad Cristian Soare took office on 25 April 2025, approximately three months after the public release of the audit’s criticism. He has stated that strengthening taxation oversight became an immediate priority upon assuming leadership.

“Today I can inform you that the aspects reported then have been confirmed.I mention that, since the moment of taking office, I have started numerous control actions.

However, due to some deficiencies discovered, I changed the former management of the Control Directorate and the Monitoring Directorate.”

These administrative changes were presented as part of a broader effort to modernize the regulator’s operational capacity and restore confidence in its supervisory role.

Limited server access and monitoring challenges

One of the central issues identified by both the Court of Accounts and ONJN leadership concerned limited technical access to remote operators’ monitoring systems. Under Romanian law, remote gambling operators are required to maintain mirror servers that allow the regulator to monitor transactions and verify reported data in real time.

Soare stated that at the time he assumed office, the ONJN did not have effective access to these mirror servers. This limitation, previously highlighted in the Court of Accounts’ 2023 report, reportedly continued throughout 2024.

“Also, the 12 mandatory reports provided for by the order could not be downloaded from the platforms of the remote gambling organizers and, therefore, no effective monitoring was carried out.”

In response, the ONJN secured partial access to operators’ servers during 2025 and expanded this to full access at the beginning of 2026. The regulator now reports that it has complete access to all 12 mandatory tax reports required under the relevant regulatory framework. In parallel, the control and monitoring teams have been reinforced, with additional resources allocated to financial supervision and transaction analysis.

According to the regulator, these steps mark a structural shift in its ability to oversee license holders’ financial reporting and ensure compliance with Romanian tax law.

Political scrutiny and proposed legislative changes

The tax investigation unfolds against a broader political debate about the future of gambling regulation in Romania. Public concerns intensified following a report by the non governmental organization Save the Children, which indicated that Romania has one of the highest rates of underage gambling participation in the European Union.

In response, lawmakers introduced a bill proposing to raise the legal gambling age from 18 to 21. The proposal is currently under parliamentary consideration and forms part of a wider reform agenda backed by the governing Pro Europa coalition. This coalition includes the Social Democratic Party, the National Liberal Party and the Save Romania Union.

President Nicușor Dan, elected in May 2025, has publicly committed to restoring order and predictability in the gambling sector. Reform of the regulatory framework is included in the coalition’s governing programme.

The Senate has instructed both legislative chambers to prioritize amendments to the Games of Chance Law. Lawmakers have been asked to declare their positions on key reforms by the end of the first quarter of 2026. Observers expect that proposed changes may address tax calculation methodologies, monitoring requirements and consumer protection measures.

Opposition to prohibition and emphasis on regulation

Despite mounting criticism from certain civil society groups, the ONJN leadership has rejected calls for a total prohibition of gambling activities.

“You cannot prohibit human behavior. The prohibition moves the phenomenon to the black market, where the state no longer has any control. In 2025, at the European Union level, the black market represented approximately 72% of all online transactions – around 80 billion euros.”

Soare argued that outright bans could unintentionally strengthen unregulated markets and undermine consumer safeguards. Instead, he advocates for a revised gambling law that addresses concerns raised by civil society while maintaining a regulated framework.

“The real solution is a new gambling law: one built on the problems raised by civil society, which would strengthen the state’s control power and allow serious operators to operate under strict control, enjoying predictability and, most importantly, eliminating the competitive advantage of those in the gray or black zone, against whom no rules and no taxes apply.

At the same time, the institution must be reconfigured and for this real support is needed.”

His remarks underscore a regulatory philosophy centered on enforcement, transparency and institutional strengthening rather than prohibition.

Toward a reconfigured regulatory model

The ONJN’s recent actions suggest an effort to reposition the authority as a more assertive supervisory body. By securing full technical access to operator data, replacing certain senior officials and initiating targeted control actions, the regulator appears intent on demonstrating its commitment to compliance and fiscal accountability.

Industry stakeholders are closely monitoring the situation. Licensed operators face the prospect of enhanced scrutiny and potential recalculation of past tax liabilities where discrepancies are identified. At the same time, many operators have expressed support for clearer rules and consistent enforcement, arguing that regulatory predictability is essential for long term investment and market stability.

From a legal perspective, the emphasis remains on administrative due process. Any confirmed tax differences are expected to proceed through established procedures, including formal notification, opportunities for response and, where applicable, judicial review.

Conclusion

Romania’s gambling sector stands at a crossroads. The ONJN’s confirmation of tax discrepancies following its internal investigation reflects both institutional shortcomings of the past and an evolving commitment to reform. By addressing technical monitoring gaps, strengthening internal controls and engaging in legislative dialogue, the regulator seeks to restore credibility in its oversight function.

At the same time, political leaders face the complex task of balancing fiscal integrity, consumer protection and market viability. The debate over raising the legal gambling age and revising the Games of Chance Law signals a broader reassessment of how gambling should be governed in Romania.

While calls for prohibition persist in some quarters, the prevailing regulatory approach emphasizes controlled legalization rather than outright bans. Whether these reforms will achieve lasting stability depends on consistent enforcement, transparent administration and constructive engagement between regulators, lawmakers and licensed operators.

As 2026 unfolds, the effectiveness of the newly strengthened monitoring regime will likely serve as a critical test of Romania’s ability to ensure tax compliance while maintaining a regulated gambling environment that operates within the boundaries of national and European law.

FAQs

What is the National Office for Gambling in Romania?
The National Office for Gambling is Romania’s regulatory authority responsible for licensing, supervising and monitoring gambling activities including remote and land based operations.

What triggered the recent investigation into gambling tax discrepancies?
The investigation followed indications of irregularities in reported gross gaming revenue and earlier criticism from the Court of Accounts regarding supervisory shortcomings.

What types of discrepancies were identified?
The regulator reported unusual patterns of repeated high value winnings within short timeframes that raised concerns about the calculation and reporting of taxable revenue.

Were specific operators named publicly?
The regulator referred to specific cases involving remote and slot machine operators but did not publicly disclose company names at this stage.

How much money is involved in the reported discrepancies?
Individual cases cited discrepancies of several million lei while broader audit estimates suggested potential gaps in the billions, subject to verification and legal procedures.

What changes has ONJN implemented since 2025?
The regulator replaced certain senior officials, strengthened control teams and secured full technical access to remote operators’ mirror servers and mandatory tax reports.

Is Romania considering banning gambling?
Current leadership has rejected prohibition and instead supports stronger regulation and enhanced oversight within a controlled legal framework.

What legislative reforms are under discussion?
Lawmakers are considering amendments to the Games of Chance Law and a proposal to raise the legal gambling age from 18 to 21.

Who supports the reform agenda?
The governing coalition comprising the Social Democratic Party, National Liberal Party and Save Romania Union has included gambling reform in its programme.

What is the regulator’s long term objective?
The stated objective is to ensure strict compliance, eliminate unfair competition from unregulated markets and provide a predictable environment for licensed operators.