If a legal entity, including a non-commercial organization, individual entrepreneur/farmer household, has not been active in recent years, is it necessary to submit information on the beneficial owner?

YES, because Article VIII para. (5) of Law No. 66/2023 on amending certain normative acts, in conjunction with Article 14 para. (1) of Law No. 308/2017 on preventing and combating money laundering and terrorist financing, does not provide for such exceptions.