Romania’s ONJN uncovers tens of millions in unpaid gambling taxes
Table of contents
- ONJN identifies payment discrepancies worth tens of millions of lei between declared and paid taxes across both online and land-based operators.
- Mirror server analysis reveals suspicious win patterns on player accounts, raising concerns about artificial inflation of payouts to reduce taxable revenue.
- Regulator confirms RON 100m (approx. €20m) in underpaid authorisation fees has been calculated and referred to Romania’s tax authority.
Romania’s National Office for Gambling (ONJN) has disclosed the findings of a major investigation into tax compliance and revenue reporting by licensed gambling operators, revealing payment discrepancies worth tens of millions of lei and suspicious patterns in gross gaming revenue (GGR) reporting.
ONJN President Vlad-Cristian Soare published an official statement today (27 February) on the regulator’s official website. He confirmed that the investigation, launched approximately one month ago, has validated initial suspicions that prompted the probe.
Tax discrepancies across online and land-based
The regulator’s preliminary checks cross-referenced operator declarations filed with ONJN against tax filings submitted to Romania’s National Agency for Fiscal Administration (ANAF). The comparison revealed major gaps between what operators declared and what they actually paid.
In one case, a slot-machine operator was found to have a payment shortfall of approximately RON 18 million (approx. €3.6m). A separate online gambling operator showed a discrepancy of approximately RON 5 million (approx. €1m). The discrepancies appear concentrated around the 2024 fiscal year.
Soare confirmed he has ordered full audits covering the past five years, the full fiscal prescription period, for all operators where differences have been identified.
“If the differences are confirmed, recovery actions will be initiated and criminal prosecution bodies will be notified,” said Vlad-Cristian Soare, President of ONJN.
The investigation was partly triggered by an internal email dated 23 January 2026, in which Soare requested specific control actions from ONJN directors.
That email was leaked to the Romanian press two weeks before the formal announcement. Soare noted that confirmation of the suspected irregularities followed shortly after.
Suspected GGR manipulation through fictitious payouts
The most explosive element of the investigation concerns suspected manipulation of GGR, the base upon which operators are taxed.
ONJN’s monitoring team accessed mirror servers of licensed online operators and analysed event reports and payouts exceeding €15,000. The review uncovered win patterns that the regulator described as incompatible with real odds of winning.
Examples cited by ONJN include:
- A player account that recorded 84 wins totalling €2.6 million (over RON 10m) within a very short period.
- Another account logged 60 wins in a single month, December, worth RON 7 million (approx. €1.4m), compared to just five wins in November.
- One account recorded 33 wins worth RON 5.8 million (approx. €1.16m), with 31 of those occurring on a single day (29 October 2025), totalling RON 5.65 million (approx. €1.13m). The same account later registered 45 additional wins totalling RON 6.2 million (approx. €1.24m), of which 32 fell on one day, 4 November 2025.
- Further accounts showed 12 wins worth RON 1.66 million (approx. €333,000) in a single day and seven wins totalling RON 814,000 (approx. €163,000), also within 24 hours.
- Other accounts recorded 18 and 22 wins valued at €426,000 and €809,000 respectively, all within short timeframes.
ONJN stated the pattern was clear: numerous payouts concentrated on the same day or within the same month, in near-identical amounts and at very high values.
The regulator concluded this raised legitimate suspicions that some operators are reducing their taxable GGR by directing payouts to accounts held through proxies.
A separate illegal practice was also identified. Operators were found to be deducting bonuses from GGR, which ONJN stated is unlawful. The regulator noted this effectively shifts taxation onto net gaming revenue (NGR) rather than GGR, reducing the overall tax base.
Soare said he has ordered in-depth controls to identify the individuals behind the flagged accounts. If confirmed, the findings will be referred to Romania’s Office for Prevention and Combating Money Laundering and to criminal prosecution authorities.
€20m in underpaid authorisation fees
In addition to the investigation into current operator conduct, ONJN confirmed it has completed its work on a separate long-standing audit finding.
Romania’s Court of Accounts reported in its 2023 audit that online operators had underpaid approximately RON 100 million (approx. €20m) in authorisation fees.
The shortfall arose from the non-application of increased tax rates introduced under Government Ordinance 15/2022 to authorisations already in force during the August 2022 – 2023 period.
ONJN’s previous leadership had argued the higher rates did not apply to existing authorisations. The Court of Accounts rejected that interpretation and ruled the new rates applied to all authorisations, including those already active.
Under Soare’s leadership, controls have now been completed. The RON 100 million (approx. €20m) in differences has been calculated and referred to ANAF for collection.
Land-based operators face similar exposure
ONJN also signalled that land-based operators could face comparable liabilities.
Following the same logic applied by the Court of Accounts to online operators, the regulator has begun examining whether increased authorisation taxes introduced under Emergency Ordinance 82/2023 were properly applied to active land-based authorisations during the October 2023 – 2024 period.
ONJN acknowledged that no formal confirmation from the Court of Accounts yet exists for land-based operators. The regulator assessed it as highly probable that the Court will take the same position it applied to the online sector.
Documentary analysis has already been prepared to enable swift recovery action.
Years without real market monitoring
Soare revealed that when he assumed office on 25 April 2025, ONJN had no effective access to operators’ mirror servers. This meant the regulator could not download the 12 mandatory reports required by law and was therefore unable to conduct genuine market monitoring.
The Court of Accounts had flagged this failure in its 2023 report. The problem persisted throughout 2024. Under Soare’s mandate, partial server access was achieved during 2025. Full access to all servers and all 12 reports was established at the start of 2026.
To address the gap, ONJN has initiated public procurement for a new AI-powered monitoring system designed to analyse transaction metadata from operator mirror servers. The legislative foundation for this system was established through Law 141/2025.
Gambling ban, not an option
Anticipating public reaction to the findings, Soare addressed calls to ban gambling outright. He described such proposals as a “false solution.”
“You cannot ban human behaviour. A ban moves the phenomenon to the black market, where the state has no control,” Soare stated.
He cited EU-wide estimates that the black market accounted for approximately 72% of total online gambling transactions in 2025, roughly €80 billion.
Instead, Soare called for a new gambling law built on concerns raised by civil society. He argued this should strengthen state control, allow compliant operators to function under strict oversight, and eliminate the competitive advantage enjoyed by unlicensed operators who pay no taxes and follow no rules.
The announcement comes at a pivotal time for Romania’s gambling sector. The Romanian Senate recently voted to raise the legal gambling age to 21 and restrict gambling advertising.
A broader reform of the country’s Games of Chance Law is expected to progress through Parliament in the first half of 2026.
ONJN’s findings are likely to increase pressure on lawmakers to accelerate reform. For licensed operators, the message is direct: the regulator now has the tools, and the political mandate, to scrutinise revenue reporting at a level that was previously impossible.
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About the author
Bianca Máthe
Bianca Mathe joined the iGaming industry in 2018 and has since built extensive experience across multiple verticals, working with international gaming organizations on editorial, marketing, and media strategy. She brings a strong understanding of the regulatory, commercial, and technological forces shaping the global iGaming sector.
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