2022 – E-factura, SAF-T, E-transport – priorități cu impact direct în colectarea TVA-ului
2022 – E-invoice, SAF-T, E-transport – priorities with a direct impact on VAT collection

Summary/Abstract: 2022 has all the chances to be a “historic” one for indirect taxes, especially in the field of value added tax (VAT). Thus, this year seems to be one in which governments and tax authorities aim to make up for lost time and implement best practices on improving the level of VAT collection. The latest example: The European Commission has launched a public consultation process, which is expected to take the form of a draft legislative proposal in connection with its initiative, “VAT in the digital age”. It would, on one hand, increase transparency in digital reporting - through electronic invoicing, and, on the other hand, extend the single registration for VAT purposes. Eventually, the importance of indirect taxes for governments continues to grow, the pace of digitization is picking up speed, deficits are accelerating, and so must collection. What should companies pay attention to in 2022 regarding VAT?

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