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

new occupations equivalent to those existing in EU countries and in line with good practices in digitalisation to be added in the Romanian Classification of Occupations (COR) (pages 58 – 61). These new occupations are the ones enumerated above and included in the Ministerial Order.

Commission Preliminary Assessment: Satisfactorily fulfilled

                  Related Measure: Reform of the National Agency for Fiscal Administration
Number: 192
                  (ANAF) through digitalisation
Name of the Target: Additional legal person taxpayers enrolled in SPV
Quantitative Indicator: Number      Baseline: 509 679     Target: 1 009 679   Time: Q4 2022
Context:

Target #192 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, with the objective of increasing the revenue-to-GDP ratio and reducing the VAT gap.

Target #192 requires that at least 500 000 legal person taxpayers are additionally enrolled in the Private Virtual Space (SPV) compared to the 509 679 at the beginning of April 2021.

Target #192 is the second step in the implementation of this reform, and it is accompanied by milestones #193 and #194 in this payment request, which cover the entry into force of the legal framework defining the risk criteria for the classification of taxpayers and an amended legal framework in the field of activity of tax inspections body. Target #192 will be followed by targets #196 and #197 related to the increase in the share of revenues collected by ANAF 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:

The following evidence was provided:

   i.   Summary document duly justifying how the target (including all the constitutive elements)
        was satisfactorily fulfilled;
   ii. Annex 1 to the summary document (part 1 to 9) including the list of additional legal person
        taxpayers enrolled in the SPV since April 2021 (PDF and Excel format);
   iii. Copy of the Order of the President of ANAF No. 1721/2021, regarding the organisation of
        the large taxpayers' administration activity, published in the Official Journal No. 1051 on 3
        November 2021 (hereinafter referred to as "the ANAF Order No. 1721/2021”);
   iv. Copy of the Order of the President of ANAF No. 83/2022, for amending and supplementing
        the ANAF Order No. 1721/2021 (hereinafter referred to as “the ANAF Order No. 83/2022”);
   v. Copy of the Order of the President of ANAF No. 220/2022 approving the RRP at the level of
        ANAF and its Annex, that entered into force on 15 February 2022;
   vi. Copy of Government Ordinance No. 11/2021, for amending and supplementing Law No.

207/2015 regarding the Fiscal Procedure Code and regulating certain fiscal measures, published in the Official Journal No. 832 on 30 August 2021 (hereinafter referred to as “Government Ordinance No. 11/2021”); vii. Note No. MCB 1165/2024 issued by ANAF and its annex regarding the number of entities