Preliminary assessment of the first payment request of Romania

of the pension system and monitoring its implementation, and providing analysis and technical inputs regarding everything related to the pension reform (Art. 3).

The Joint Ministerial Order also provides additional information on the functioning of the committee. Specifically:  The Committee will be led by the Minister for Labour and Social Solidarity, who coordinates the implementation of the public pension reform of the National Recovery and Resilience Plan (Art. 2 (2).  In order to prepare the work, analyse the public policy documents and the deliverables of the technical assistance provider for discussion, analysis, endorsement and/or opinion of the Committee, a technical committee of specialists from each institution involved shall be set up (Art.1 (4)).

Commission Preliminary Assessment: Satisfactorily fulfilled

Number: 220       Related Measure: Improving tax and tax administration processes, including
                  through the implementation of integrated risk management

Name of the Target: Number of cash registers connected to the National Agency for Fiscal
Administration IT system
                                                               Target:
Quantitative Indicator: Number           Baseline: 0                         Time: Q4 2021
                                                               150 000
Context:

The objective of the investment is to improve tax and tax administration processes, including through the implementation of integrated risk management. The investment is expected to have an impact on the level of tax compliance and achievement of budget revenue, ensuring a competitive market environment and increasing the efficiency of tax collection.

This specific target establishes that at least 150 000 cash registers are connected to the National Agency for Fiscal Administration’s electronic system. The full connection shall address in particular fraud in the area of trade and contribute to reducing the VAT gap. This target is the initial step in the implementation of the related investment. The next steps for the fulfilment of the investment include, among others, target 221 (Q4 2022), on additional cash registers connected to the National Agency for Fiscal Administration IT system. The overall investment underpins Component 8 – Reform 1 - Reform of the National Agency for Fiscal Administration (ANAF) through digitalisation, which shall be completed by 30 June 2026. Evidence Provided:

In line with the verification mechanism set out in the Operational Arrangements, the following evidence was provided:

1. Summary document duly justifying how the target (including all the constitutive elements) was satisfactorily fulfilled, including references to the relevant provisions ( “Cover Note”). 2. An annex to the summary document, including: a) a list of unique identifiers for each cash registry, in accordance with the national legislation, demonstrating that the cash register is connected to the National Agency for Fiscal Administration’s electronic system ( “List of Cash Registers”). 3. On the basis of a sample selected by the Commission the following documentary evidence

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