Fiscal controls will be more numerous, more efficient, faster and directed towards certain risk areas due to the digitization of the fiscal administration and the introduction of almost real-time reporting of taxes and fees, according to an analysis by PwC Romania.
At the same time, documentary checks or "desk audits" will be more frequent, considering that they must reach the target of 60% of total tax checks, according to the National Recovery and Resilience Plan (PNRR).
"This is a fundamental reform of the way the tax inspection is carried out, and the implications for taxpayers will be significant," mentioned the specialists attending the 19th edition of the PwC Romania Annual Tax Conference.
Dan Dascalu, D&B David si Baias Partner, stated that the debate summarized the current state of fiscal control and the future impact of its recent reform, on the procedural and substantive fiscal dimensions (VAT, transfer pricing and direct taxes).
In his opinion, fiscal law issues will not be much different from today's, fiscal control will be more efficient and transparent, but care remains for documentation, so that there are no discrepancies between accounting and statements, especially in the context of the expansion of digitization .
For her part, Mihaela Ragea, Senior Lawyer of D&B David si Baias, emphasized that legally regulated since 2011, the documentary verification was also carried out by DGAF [Directorate General for Tax Anti-Fraud - editor's note] based on the order of the President of ANAF, until December 2022, when it actually became a law.
In her opinion, some of the recent tendencies of the fiscal bodies to select and verify those taxpayers from categories strongly affected by the measures taken by the authorities during the Covid-19 pandemic, especially in real estate and pharma, remain surprising.
Mihail Boian, Partner of D&B David si Baias stated that inspections, as we knew them, are being reinvented in the form of documentary checks that already have a weight of 39.5% of the total checks, with the potential to increase to 60% in the future, thus expressing the tendency to speed up fiscal controls and the process of collecting money from the state budget.
Anca Macovei, director of PwC Romania, claims that, in the context of the ANAF digitization, with the introduction of the obligation to submit SAF-T declarations, the control bodies will have access to the entire accounting of taxpayers.
"In order to achieve our goal of having quick fiscal inspections, it is necessary to implement internal procedures for verifying the data that we transmit through SAF-T, and in case of identifying discrepancies, to make sure that they are properly documented," Anca Macovei underscored.
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