Implementation of the SAF-T Fiscal Audit Standard, Angel and / or Demon for Accounting?

Abstract

One of the current priorities at national and EU level is real-time tax reporting and the exchange of information between the taxpayer and the tax authority, in order to identify in a timely manner possible evasion slippages and apply the most effective measures to sanction and eliminate them. In the last period of time, there is a very ambitious attitude of Romania to continue the process of digitization of Romania, characterized, in addition to the limited application of electronic invoicing RO e-invoice4 and monitoring RO-eTransport5, SAF-T6 reporting required for fiscal audit. The SAF-T file provides auditors with information extracted from taxpayers' accounts regarding any tax liability based on the accounting record, in a standardized and standardized format, for computer-assisted audits, based on software owner audit.

Keywords

• computer
• digitization
• file
• digital infrastructure
• fiscal audit