The implementation of the SAF-T (Standard Audit File for Tax) system is one of the main steps ANAF has taken, starting at the end of 2018, to support modernization initiatives. The project's completion date has been postponed several times so far, but it is becoming a tangible reality this year.
In the first months of 2021, consultations took place between the Ministry of Finance, ANAF and representatives of the business environment, but also with software developers, in order to establish a clear direction and to work out all the details (SAF-T capabilities , the impact of changes on the internal systems of companies, the flow of the fiscal control process, the SAF-T standard, the type of data, etc.).
Read more information about what the SAF-T system means and how it will change the way Romanian companies will interact with ANAF.
The SAF-T system, a new way of reporting to the Fisc
SAF-T is an international standard for the exchange of accounting and financial data between companies/organizations and tax authorities electronically. Thus, ANAF can monitor the situation of taxpayers and decide whether tax controls are necessary or not. More precisely, representatives of the Tax Office no longer appear at the headquarters of the companies to request information, which also prevents some forms of abuse, but also eliminates possible human errors in the tax compliance process.
The information is standardized, reports will be made periodically in the same format, which will significantly simplify the activity of the tax authority.
What changes does the SAF-T system introduce in the activity of companies
Starting from January 1, 2022, SAF-T could become mandatory for large taxpayers, after which the other categories of companies will gradually be targeted, as the institution's representatives stated.
Starting this summer, large companies can sign up to test the system. Enrollment is carried out at this stage on a voluntary basis, so the Tax Office relies on the support of the business environment. There will be a web form on the ANAF portal through which taxpayers can register. They can export the accounting information with a simple click, and the tax administrations will have access to that content.
The introduction of SAF-T has the main goals of reducing the level of bureaucracy and simplifying the relationship of companies with ANAF. Checks will be done remotely, so the number of physical checks will be reduced. Moreover, in the context of the Covid-19 pandemic, the Tax Office adapted its activity to the restrictions imposed by the authorities, so the number of physical checks decreased. But the institution has placed more and more emphasis on checks that can be carried out remotely, especially in cases of tax evasion, a practice that will be gradually developed in the next period.
First of all, the standard control file will contribute to the detection and reduction of tax fraud and to ensure a more effective risk analysis. Then the institution also plans to eliminate tax declarations that will no longer be necessary in the future. Other objectives pursued are the reimbursement of taxes, but also the improvement of tax collection.
"SAF-T will contribute to ensuring fairness in the conduct of economic activities, as well as improving voluntary compliance by reducing the effort of both parties in terms of the allocation of human and material resources", se precizează într-un comunicat al ANAF.
Regarding the SAF-T architecture, the system will include data from the journal: receivables, debts, fixed assets and inventory, as well as other information.
Recently, the National Agency for Fiscal Administration published the technical documentation of the SAF-T system which is addressed, at this stage, to IT system developers. The set of documents can be consulted on the institution's website, under the heading "Decisional transparency".
Countries such as Austria, Lithuania, Slovenia, Hungary, Portugal and Poland have already implemented SAF-T, depending on their own tax legislation, and the collection results have been good.