Debt recovery in insolvency cases remains under 1%. During the period 2023-2025, the state was involved in over 3 thousand insolvency proceedings, validating budgetary claims of approximately 9 billion lei. In the same interval, more than 1,700 economic agents were liquidated and claims of nearly 2.4 billion lei were cancelled. Also, 1,259 new proceedings were initiated, with validated claims of over 1.2 billion lei.

The data was presented in Parliament, during the hearing of the Audit Report on compliance regarding the fulfillment of obligations towards the national public budget by economic agents in insolvency, reports IPN.

According to the report presented by the Court of Auditors, the amounts of tax obligations returned to the national public budget within the insolvency procedures have registered a continuous decline. In 2023, 49.7 million lei were recovered, while in 2024 the amount dropped to 41.7 million lei. In the first half of 2025, the recovered amount reached only 21.3 million lei.

The audit shows that these refunds represented less than 1% of the total balance of receivables, which, according to the report, indicates a low capacity to recover tax obligations from the debtor mass of economic agents in insolvency proceedings.

The audit mission found that, although the legal framework is largely clearly defined, the process of debt recovery is affected by deficiencies at the procedural, operational, and inter-institutional level.

One of the highlighted issues was the late identification of economic agents showing signs of insolvency and the delay in initiating the appropriate procedures, which significantly reduces the chances of recovering valid claims.