Implementation of the SAF-T Fiscal Audit Standard, Angel and / or Demon for Accounting?
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.
Copyright (c) 2022 EIRP Proceedings
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.