Preliminary assessment of the first payment request of Romania

was submitted for 60 selected cash registers: a) “Z-type reports” of cash registers (that is, report generated from the ANAF electronic system), showing that the cash register is connected to National Agency for Fiscal Administration’s electronic system and functioning (“Z Reports”).

The authorities also provided: 4. A copy of the Official Journal, PART I, No 319/30.III.2021, which includes the Order of the National Tax Administration Agency approving the procedure for connecting electronic tax markers, as defined in Article 3 (2) of Government Emergency Order No 28/1999 on the obligation for economic operators to use electronic tax markers, to the national IT system for the surveillance and monitoring of fiscal data of the National Agency for Fiscal Administration. Analysis:

The Commission finds that the evidence provided by the Romanian authorities demonstrates that at least 150 000 cash registers were connected to the National Agency for Fiscal Administration’s electronic system as of 31 December 2021. Based on the information analysed, the number of cash registers connected to the National Agency for Fiscal Administration’s electronic system on 31 December 2021 was 515 278, as certified by the list of cash registers submitted by Romania.

Following the selection of a random sample of 60 cash registers, Romania submitted 60 Z reports, one for each selected cash register. Of the 60 Z reports, 45 were submitted in XML format and 15 in Excel. A Z report is defined by Romania as the daily closing fiscal report of cash registers and represents the document issued with the fiscal electronic cash register that contains synthesis data of a fiscal nature. The difference in format of files submitted is due to the fact that the latest Z report of each cash register are kept in XML format for 10 days, after which they are stored in an Excel database.

The analysis of the Z reports shows that these reports correspond to the sample of cash registers selected by the Commission. Specifically:  45 Z reports in XML: each such Z report includes an “idM” number (unique message identifier). This idM number is obtained by the electronic system putting in sequence (i) the identification number of the cash register that produces the Z report; (ii) the date and time of the Z report; and (iii) the number of the Z report. The verification of the idM number by the Commission confirmed that the submitted Z reports correspond to the cash registers selected by the Commission.  15 Z reports in Excel: the verification of each such Z report submitted confirms that the submitted Z reports correspond to the cash registers which were selected by the Commission.

The evidence provided for the sample of 60 units confirmed that the cash registers are connected to the National Agency for Fiscal Administration’s electronic system and are functioning. On the basis of the evidence provided, a statistical analysis has been carried out comparing the reported 515 278 cash registers and the target of 150 000 cash registers, with the 60 samples, out of which all 60 have been considered as connected and functional. This analysis concluded that the target has been over-achieved.

In consideration of the foregoing, the analysis certifies that the cash registers are connected to the National Agency for Fiscal Administration’s electronic system and are functioning. The full connection of cash registers will ensure that transactions performed by cash registers are tracked and stored electronically by the National Agency for Fiscal Administration. This will help address,

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