The Foundation For The Defense Of Citizens Against State Abuses (FACIAS) organised a consultation meeting with representatives of the main associations of taxpayers and accountants affected by the new tax changes and measures that came into force this year.
During the debate, "TAX vs Citizen," organized by FACIAS at the beginning of the year, ANAF representatives were informed about the numerous problems in the relationship between this institution and citizens, especially related to the implementation of the RO e-Invoice system. Despite promises from the authorities, the reported shortcomings have not been resolved, and in fact have become a constant problem, with the platform often not functioning.
Five months after the promises made by ANAF representatives, FACIAS warns that the situation is even more alarming because, as of July 1, ANAF can apply sanctions and fines for people who do not submit invoices in the RO e-invoice system.
In order to learn more about this worrying situation, FACIAS lawyers and legal experts had a meeting with representatives of two large communities of accountants and accounting experts: Nicoleta Banciu, chartered accountant and administrator of the e-Factura Romania discussion group, and Radu Cristian, administrator of the E TVA group.
The two guests, experts in the field of accounting and with a background in addressing the challenges faced by economic operators in their interactions with tax authorities, elucidated the simplicity with which a fine can be imposed due to the e-Invoice computer system.
"It is perplexing that so many individuals could be subject to fines not for failing to report these invoices in a timely manner, but rather due to the prevalence of bottlenecks within the system. This phenomenon is difficult to comprehend," states Nicoleta Banciu, an accountant with over three decades of experience.
The expert highlighted that the five-day deadline for registering invoices in the system is insufficient and that the e-Invoice system has significant deficiencies, making it impractical for ANAF to impose fines on taxpayers. "An extension of the deadline is necessary to allow for sufficient time for self-verification. A five-day period is untenable due to the inherent stress associated with such a short timeframe," Radu Cristian elaborated.
One source of discontent among taxpayers is the considerable increase in the number of fines imposed by the tax authorities. This is largely attributed to the prevalence of errors in the e-Invoice system. Another significant challenge pertains to the lack of guidance from the state, given the mandatory requirement for taxpayers to utilise the e-Invoice system.
Additionally, Radu Cristian elucidated a scenario in which Value Added Tax (VAT) is registered on two separate occasions for specific products. To illustrate, consider a scenario in which an individual purchases a bottle of water from a store. Upon receipt of the item, the purchaser may request an invoice, resulting in a double registration of debt: firstly, with the vendor who sold the water, and secondly, with the company that issued the invoice.
Following discussions with representatives of taxpayers, FACIAS has observed that ANAF persists in disregarding the issues that have been reported and is imposing the implementation of digital systems that are only partially functional and insufficiently tested. Furthermore, the financial burden of system malfunctions falls upon accountants, who are increasingly resorting to expressions of discontent and contemplating resignation due to the exorbitant fines and relentless stress associated with interacting with inoperable digital systems. FACIAS cautions that this could result in a reduction in tax revenue, despite ANAF's commitment to enhancing collection efforts, not diminishing them.
