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

enrolled in the SPV and the total number of active companies on 31 December in the years 2021, 2022, and 2023 (hereinafter referred to as “Note No. MCB 1165/2024”) viii. ANAF report on the total number of large entities enrolled in the SPV in 2022, ix. List of large taxpayers that will be managed by the General Directorate for the Administration of Large Taxpayers starting from 1 January 2022, according to the selection criteria provided by ANAF Order No. 1721/2021 (hereinafter referred to as “List of large taxpayers”); x. Copy of the report resulting from the query of databases by the National Centre for Financial Information for the period April 2021 – December 2022; xi. On the basis of a sample selected by the Commission the following documentary evidence was submitted for 60 selected legal person taxpayers enrolled in SPV and 60 large taxpayers enrolled in SPV:

a. extract of the last operation performed by the legal entity in the SPV, as extracted from the SPV database. Analysis:

The justification and substantiating evidence provided by the Romanian authorities cover all constitutive elements of the target. Specifically:

At least 500 000 legal person taxpayers additionally enrolled in SPV compared to the 509 679 at the beginning of April 2021.

According to Annex 1 of the summary document, which includes a list of additional legal person taxpayers enrolled in the SPV, between 1 April 2021, when 509 679 legal person taxpayers were enrolled in SPV, and 18 December 2022, 585 199 additional legal person taxpayers were enrolled in SPV, exceeding the required 500 000. The SPV represents a free, permanently accessible service that offers a range of benefits to its users, such as: (i) information regarding tax obligations, (ii) the possibility to receive administrative tax documents and other documents, (iii) information regarding social contributions, and (iv) access to other electronic services offered by SPV.

Following the selection of a random sample of 60 legal person taxpayers, Romania submitted an extract from the SPV detailing the most recent operation conducted by each of these taxpayers. The analysis of the extracts shows that these correspond to the sample selected by the Commission. Specifically:

60 records extracted from the SPV database: in addition to the data submitted as evidence for the whole population of 585 199, additional legal person taxpayers enrolled in the SPV (which includes the sequence number, the NUTS3 region, fiscal administration unit, type of entity, and the date of registration to the SPV), the Romanian authorities provided two additional columns of information extracted from the SPV for the selected sample. These additional columns contain: (i) a description of the latest operation conducted in the SPV and (ii) the time of the last operation in the SPV (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 taxpayers selected as a sample by the Commission.

The evidence provided for the sample of 60 units confirmed that the additional legal person taxpayers are enrolled in the SPV. On the basis of the evidence provided, a statistical analysis was carried out comparing the reported 585 199 additional legal persons taxpayers enrolled in SPV and the target of 500 000, with the sample of 60 units, out of which all 60 have been considered as connected and functional in SPV. The analysis concluded that the target has been over-achieved.