Preliminary assessment of the third payment request of Romania (2024)

With these additional 500 000 taxpayers, the SPV shall cover 90% of the total number of large taxpayers (according to the new definition that shall be available as soon as the modification of the respective legal framework shall be approved), accounting for at least 90% of the large taxpayer tax base. ANAF Order No. 1721/2021 as amended and supplemented by the ANAF Order No. 83/2022 contains in Articles 3, 4, 5 and 6 the new definition and selection criteria for large taxpayers. Article 3 states that the selection of major taxpayers is carried out based on the following criteria: specific criteria, basic criterion and continuity criterion. The characteristics of these criteria for the selection of large taxpayers are further specified in Articles 4, 5 and 6 of the same ANAF Order. Specifically, Article 4 defines specific criteria as criteria for the selection of large taxpayers depending on (a) the activity carried out, (b) the investment, and (c) the single tax group criterion. Article 5 defines the basic criterion as the result of aggregating three indicators with respective weights: (a) turnover -–

50%; (b) declared tax obligations -– 30%; (c) personnel expenditures – 20%. Finally, Article 6 establishes the continuity criterion, requiring that large taxpayers selected under the new legal framework, who fail to meet certain criteria for three consecutive years, will no longer be managed by the General Directorate for Large Taxpayers. The list of large taxpayers submitted by ANAF includes the criteria used to classify each company as a large taxpayer.

According to ANAF’s report on the total number of large entities enrolled in the SPV in 2022, 3 280 large companies were enrolled, representing 100% of the taxpayers included in the List of large taxpayers, and thus accounting for at least 90% of the large taxpayer tax base.

Following the selection of a random sample of 60 large taxpayers, Romania submitted an extract from the SPV detailing the most recent operation conducted by each of the selected large taxpayers.

The analysis of the extracts confirmed that these correspond to the sample of the 60 large taxpayers selected by the Commission. Specifically:

60 records extracted from SPV: in addition to the data submitted as evidence for the whole population of 3 280 large taxpayers enrolled in the SPV (which includes information on the NUTS3 region, fiscal administration unit, type of entity, and the date of registration to SPV), the Romanian authorities provided two additional columns for the selected sample. These additional columns contain: (i) a description of the latest operation conducted in SPV and (ii) the time of the operation (including date and hour), as extracted from the SPV. The verification of the data on the sequence number, NUTS3 region, fiscal administration unit, type of entity, and the date of registration to SPV, confirmed that the submitted evidence belongs to the large taxpayers selected as a sample by the Commission.

The evidence provided for the sample of 60 units confirmed the enrolment of large taxpayers in the SPV covers 100% of the total number of large taxpayers, thus accounting for at least 90% of the large taxpayer tax base. On the basis of the evidence provided, a statistical analysis was conducted comparing the reported 3 280 large taxpayers enrolled in the SPV and the target of 90% of the total number of large taxpayers (that is 2 952) and accounting for at least 90% of the large taxpayer tax base, with the sample of 60 units, out of which all 60 have been considered as connected and functional to SPV. The analysis concluded that the target has been over-achieved.

At this stage out of the approximately 1 500 000 legal entities approximately 400 000 are either in insolvency proceedings or inactive. The target of the measure is thus almost all registered legal entities to use the SPV. Article 1(10) of Government Ordinance No. 11/2021 establishes the compulsory enrolment of legal