Romania changes the fiscal inspection rules after the introduction of digitization projects

Enis Gencer
October 5, 2022

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.

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Enis Gencer

Enis Gencer is Regulatory Counsel at Sovos and is based in Istanbul, Turkey. With experience in compliance and legal consultancy he currently undertakes the legal monitoring and analysis of the regulations regarding electronic documents. Enis graduated from Istanbul University Faculty of Law.
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