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

creditors, as defined in Article 2(6) of the Order of the President of ANAF, are in line with the definition of “payment risk” as defined in Chapter 2.5.1 of the Compliance Risk Management Guide for Tax administrations and the “payment of tax obligation on time” defined as a domain of taxpayer obligation in Chapter I, paragraph 2, of the FTA Guidance Note for evaluating the effectiveness of compliance risk treatment strategies. The annex to the summary document also contains a table showing how the risk criteria, as defined in the Order of the President of ANAF, correspond to these international standards.

Commission Preliminary Assessment: Satisfactorily fulfilled

Related Measure: Reform of the National Agency for Fiscal Administration Number: 194 (ANAF) through digitalisation Name of the Milestone: Entry into force of the amended legal framework in the field of activity of tax inspection bodies Qualitative Indicator: Provision in the law indicating the entry into force of Time: Q4 2022 the legal framework affecting the scope of activity of the tax inspection bodies Context:

Milestone #194 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 and reducing the VAT gap.

Milestone #194 requires the entry into force of the amended legal framework regulating the activity of tax inspection bodies.

Milestone #194 is the second step of the implementation of the reform, and it is accompanied by target #192 and milestone #193, related to the additional legal persons taxpayers enrolled in the Virtual Private Space (SPV) and the entry into force of the legal framework defining the risk criteria for the classification of the taxpayers respectively. Milestone #194 will be followed by targets #196 and #197, related to 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:

The following evidence was provided:

  i.    Summary document duly justifying how the milestone (including all the constitutive
        elements) was satisfactorily fulfilled;
  ii.   Copy of Government Emergency Ordinance No. 188/2022, amending Law No. 207/2015 on
        the Code of Fiscal Procedure and amending Government Emergency Order No. 74/2013 on
        certain measures to improve and reorganise the work of the National Agency for Fiscal
        Administration and amending certain legislative acts, published in the Official Journal
        No. 1272 of 29 December 2022;
 iii.   Copy of the report “Analysis of the legal, methodological, and procedural framework and
        resources in the field of fiscal controls: Current status in Romania. Comparative analysis of
        best European practices. Assessment of differences”, representing Deliverable 2 of the