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

constitutive elements of the target. Specifically:

At least 600 000 cash registers shall be connected to National Agency for Fiscal Administration’s electronic system.

Based on the information analysed, the number of cash registers connected to the National Agency for Fiscal Administration’s electronic system on 20 December 2022 was 632 538, as certified by the list of cash registers submitted by Romania.

Following the selection of a random sample of 60 cash registers, Romania submitted Z reports for each selected cash register. Z reports for 38 cash registers were submitted in both XML and Excel formats and 22 only in Excel. The Romanian authorities define a Z report as the daily closing fiscal report of cash registers. It represents the document issued with the fiscal electronic cash register that contains synthesis data of a fiscal nature. The difference in format of files submitted is due to the fact that the latest Z report of each cash register are kept in XML format for 10 days, after which they are only stored in an Excel database.

The analysis of the Z reports shows that these reports correspond to the sample of cash registers selected by the Commission. Specifically:

• • 38 Z reports in XML: each such Z report includes an “idM” number (unique message

identifier). This idM number is obtained by the electronic system putting in sequence (i) the identification number of the cash register that produces the Z report; (ii) the date and time of the Z report; and (iii) the number of the Z report. The verification of the idM number by the Commission confirmed that the submitted Z reports correspond to the cash registers selected by the Commission.

• • 22 Z reports submitted only in Excel: the verification of each such Z report submitted

confirms that the submitted Z reports correspond to the cash registers which were selected by the Commission.

The evidence provided for the sample of 60 units confirmed that the cash registers are connected to the National Agency for Fiscal Administration’s electronic system and are functioning. On the basis of the evidence provided, a statistical analysis has been carried out comparing the reported 632 538 cash registers and the target of 600 000 cash registers, with the sample of 60 units, out of which all 60 have been considered as connected and functional. This analysis concluded that the target has been over-achieved.

The full connection of cash registers shall address, in particular, fraud in the area of trade. This investment shall contribute to reduce the VAT gap.

In consideration of the foregoing, the analysis certifies that the cash registers are connected to the National Agency for Fiscal Administration’s electronic system and are functioning. The full connection of cash registers will ensure that transactions performed by cash registers are tracked and stored electronically by the National Agency for Fiscal Administration. This will help address, in particular, fraud in the area of trade, by allowing the National Agency for Fiscal Administration to monitor the activity of cash registers in Romania and reducing informal transactions. The higher number of transactions recorded due to the full connection of cash registers in turn improves VAT collection and therefore contribute to reducing the VAT gap in Romania. Commission Preliminary Assessment: Satisfactorily fulfilled