Preliminary assessment of the second payment request of Romania

detection technology and antimasking function will be installed for detection of intrusion into the inner perimeter. Chapter 3.1.6 of the technical project moreover establishes that a specific security hardware solution shall be configured. The acquisition of the necessary licenses and specialized equipment for the perimeter cyber security by the recipients of the contract is established in the above-mentioned chapters.

• - Security shall be provided by the government cloud infrastructure administrator.

Chapter 1.7 of the technical project establishes that the Special Telecommunications Service, as cloud infrastructure administrator, ensures cybersecurity of the government cloud infrastructures and services used by public authorities and institutions. Chapter 3.1.1.1, 3.1.1.2. and 3.1.1.3 (Bucharest and Timisoara Data Centers (Tier IV); Brasov Data Centre TIER III; Sibiu Tier III Data Centre, respectively) will require that the aforementioned data centres are provided with infrastructure security (such as integrated security system with a software platform; video surveillance system; controlled access system and burglar detection system)., as required by the CID.

Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Reform of the National Agency for Fiscal Administration (ANAF) Number: 191 through digitalisation Name of the Milestone: Entry into force of the legal framework for the compulsory enrolment of legal person taxpayers in SPV (Virtual Private Space) Qualitative Indicator: Provision in the law indicating the entry into force of Time: Q1 2022 the compulsory enrolment of legal person taxpayers in SPV Context:

Milestone #191 is part of Reform C8.R1, which aims at modernising and digitalising the National Agency for Fiscal Administration (ANAF) to make tax collection more efficient, increasing the revenue-to-GDP ratio, reducing the VAT gap and allowing the tax administration to use an integrated risk management system.

Milestone #191 requires the entry into force of the legal framework for the compulsory enrolment of legal person taxpayers in SPV (Virtual Private Space).

Milestone #191 is the first step in the implementation of the reform, together with milestone #195, related to the operationalisation of the Joint Action Plan between ANAF and the Labour Inspection. Milestone #191 will be followed by milestones #193 and #194, related to the entry into force of the legal framework defining the risk criteria for the classification of taxpayers and the amended legal framework in the field of activity of tax inspections bodies respectively. Milestone #191 will also be followed by targets #192, #196 and #197, related to additional legal person taxpayers enrolled in SPV, the increase in the share of revenues collected by the tax administration by at least 2,5 percentage points of GDP, and the reduction of the VAT gap by 5 percentage points respectively.

The reform has a final expected date for implementation on 30 June 2026.

Evidence provided:

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