The process of fiscal digitalization in Romania has accelerated significantly in recent years, driven by the European Union’s objectives regarding fiscal transparency and efficient revenue collection. Measures such as e-Invoice, SAF-T, and RO e-Transport have been implemented to reduce tax fraud and increase compliance. However, these changes come with major challenges for taxpayers, who must quickly adapt to an increasingly complex and unpredictable fiscal environment.
Eliminating D394 and Reducing Redundant Obligations
A central topic in fiscal digitalization is the elimination of redundant tax reports. The D394 declaration, used for reporting transactions between companies, has been the subject of intense discussions in the business community, as many of the details it contains are already available through other digital means. ANAF officials have suggested eliminating this declaration to simplify tax reporting processes and reduce the administrative burden on companies.
Reporting Obligations: Modernization or Over-Regulation?
Romania has introduced a complex set of digital reporting obligations, including:
🔹 e-Invoice – an electronic invoicing system aimed at increasing fiscal transparency and efficiency.
🔹 SAF-T – a standardized format for financial-accounting reporting.
🔹 RO e-Transport – a system for monitoring the transport of goods with fiscal risk.
Although these tools are intended to reduce tax evasion and automate reporting, many companies face implementation difficulties due to a lack of legislative clarity and the resources needed for compliance.
Impact on the Business Environment
Beyond its declared objectives, fiscal digitalization presents several challenges for taxpayers:
🔸 Increased compliance costs – Implementing new requirements requires IT system updates, staff training, and continuous technical support.
🔸 Legislative unpredictability – Frequent tax regulation changes create uncertainty for companies, affecting financial planning.
🔸 Higher risk of penalties – The absence of clear transition periods leads to penalties for reporting errors, even when they are unintentional.
Is the Principle of Fiscal Proportionality Respected?
The principle of proportionality, established by the Treaty on European Union, states that any fiscal measure must be balanced and not impose an excessive burden on taxpayers. However, the Romanian business sector perceives fiscal digitalization more as an additional burden than a modernization process that brings real benefits.
Conclusion
Fiscal digitalization in Romania is necessary, but its implementation must be balanced, clearly regulated, and aligned with European best practices. A coherent strategy, including eliminating redundant obligations and ensuring greater fiscal predictability, is essential to maintaining a stable and competitive business environment.