Instruments on Tax Compliance in the Romanian Digital Systems

Abstract

Global trends point to a shift from traditional VAT standards to real-time transactions with tax administrations, often based on electronic invoicing. What are the benefits of using electronic reporting systems in the Romanian tax space? The purpose of this study is to identify the legislative framework that regulates the main mechanisms regarding tax compliance in Romania, the way of implementation and operation as well as the advantages of using RO-e Invoice system, SAF-T, RO e-Transport, Ro e-TVA. The research methodology involved the qualitative analysis of the legislation in force on the aforementioned systems. Following the study, both benefits and some difficulties encountered in the implementation process in the national digital space were identified.

Keywords

• fiscal compliance
• ro-e invoice
• saf-t
• ro e-transport
• ro e-tva
• implementation