Raportarea fiscală în timp real – un salt către o colectare eficientă de TVA
Real-time tax reporting – a leap towards efficent VAT collection

Summary/Abstract: There are three pillars of NAFA s digitization strategy, three interdependent tools which will help the Tax Office to strengthen the collection, by seeing in almost real time the receipts and identify the anomalies: xash registers, SAF-T and e-invoicing. In Romania, the tax administration has been working for some time on the implementation and connection of electronic cash registers, which would allow real-time reporting to the tax authorities pieces of information on sales. After several successive postponements of the application deadlines, NAFA aims to connect until November 30, 2021 including the electronic fiscal cash registers owned by small and medium operators, not only the large taxpayers. Subsequently, the connection will be made at the time of taxation. After the SAF-T s implementation, a pilot project is announced for this summer, and the e-invoice, announced for early 2022, NAFA will be able to put together the information reported by taxpayers and cross-reference the information. In this way, NAFA will be able to detected in real time the fraud and to act to stop it, actions that will increase the level of compliance. In the short term, I estimate that the transition to SAF-T will generate complexity for the business environment. Companies should already think about the technical aspects related to the adaptation of the IT solutions used to provide the requested data, but also the way they will communicate them to ANAF. Firms should also review internally how they identify their transactions from a tax point of view in order to detect possible errors in the application of tax treatment, which would obviously be desirable to correct before reporting. At the same time, in the medium and long term, SAF-T should facilitate the fiscal control procedure, both for NAFA and for taxpayers.

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