Preliminary assessment of the second payment request of Romania

Related Measure: Reform of the National Agency for Fiscal Administration (ANAF) Number: 195 through digitalisation Name of the Milestone: Operationalization/approval of the Joint Action Plan between the National Agency for Fiscal Administration and Labour Inspection to prevent and limit the phenomenon of grey/black work evasion Qualitative Indicator: Adoption of the Joint Action Plan between the National Agency for Fiscal Administration and Labour Inspection of actions to be taken Time: Q1 2022 to prevent and limit the phenomenon of grey/black work evasion Context:

Milestone #195 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 #195 requires the National Agency for Fiscal Administration (ANAF) and Labour Inspection to agree and implement a Joint Action Plan to fight the black/grey work evasion.

Milestone #195 is the first step in the implementation of the reform, together with milestone #191, related to the entry into force of the legal framework for the compulsory enrolment of legal person taxpayers in the SPV (Virtual Private Space). Milestone #195 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 #195 will also be followed by targets #192, #196 and #197, requiring 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:

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

  i)    Cover note justifying how the milestone (including all the constitutive elements) was
        satisfactorily fulfilled;
  ii)   Copy of the adopted Joint Action Plan on the organisation of fiscal supervision in
        cooperation with the Labour Inspection, registered under No. 891/17.02.2022 with ANAF
        and under No. 46/17.02.2022 with the Labour Inspection;
 iii)   Copy of the collaboration protocol between ANAF and the Labour Inspection, registered
        with ANAF under No. A_PRS 5022/02.11.2021 and the Labour Inspection under No.
        445/03.11.2021.

Analysis:

The justification and substantiating evidence provided by Romanian authorities covers all constitutive elements of the milestone.

Operationalization/approval of the Joint Action Plan between the National Agency for Fiscal Administration and Labour Inspection to prevent and limit the phenomenon of grey/black work

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