On 30 September 2022, the Romanian Ministry of Finance published a draft Government Emergency Ordinance, including various amendments to various regulations.
One of the important changes envisaged in the draft GEO is regarding the rules on fiscal inspections. While the fiscal inspections are carried out on the work premises of the taxpayers’ premises, as per Article 125 of the Fiscal Procedure Code, the digitization projects, RO E-Factura, RO E-Transport, and SAF-T, seem to change Romanian authorities’ minds about the place of fiscal inspection.
According to changes in GEO, fiscal inspections will be conducted on tax authorities’ premises instead of taxpayers’ premises, using the information already collected as part of digitization projects and other financial statements. Moreover, it is envisaged that fiscal bodies may request the taxpayer’s presence at its headquarters to provide more information. However, this information request should only concern documents the fiscal body doesn’t already have.
