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.
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