The subject of this article is an answer, from the perspective of my experience of over 20 years in the development of integrated information systems for retail, to the article by Adrian Benta, published on Hotnews, which I invite you to read first.
Here is a link to this article below: https://www.hotnews.ro/stiri-opinii-25623149-cum-raportam-fisc-5-ori-acelasi-lucru-dupa-01-iulie-2022.htm .
As a developer of real-time applications, in an extremely competitive field such as retail, I can’t help but notice the typical accounting approach of Mr. Benta, whom I respect especially as a specialist in his field. of activity.
From this perspective, the article seems excellent and Mr. Benta’s logic seems flawless.
However, I do not agree with him at all.
The article does not take into account the operational aspects of the phenomenon and especially the preventive nature of real-time digital systems.
Personally, I do not believe in the existence of an ANAF guru – be it a service or a person who puts together the reported data and thus solves the evasion through surgical precision checks.
No one can do that, no matter how many reports we add to ANAF’s already gigantic raw data repository.
So here are the details that I think matter.
Automatic cash register data reporting system
First of all, the automatic data reporting system from the cash registers to ANAF is the only ANAF digital automatic reporting system that works perfectly , unlike the CNAS crap for example, which “cracks” all the time and cost a lot of dizziness.
It is composed of over 700,000 devices (cash registers) connected to ANAF (state-of-the-art) web services, which automatically transmit structured data to it without any user intervention and is intended for reporting retail sales to individuals, so sales in principle without tax invoice.
It does not involve manual action on the part of the taxpayer, so it is not a “chore” for him as could be deduced from the article.
On the contrary, after its introduction, a number of statements that were mandatory for retailers were removed.
The integrated retail reporting system targets VAT evasion in the case of “small and large” sales, from which, however, enough VAT is collected so that the implementation is worth the investment.
It is a system implemented in many other countries and which has proven its efficiency in the area of compliance of small taxpayers, which operates in the retail sale of products and services.
RO e-Invoice automatic reporting system
The e-Invoice system is intended for the automatic reporting, in real time, of the fiscal invoices issued for the time being for wholesale sales, ie those high value sales, where the most VAT to be collected is. For the time being, it is implemented for sales considered risky by ANAF, but it will most likely be extended to all types of products sold in the shortest time.
In my opinion, e-Invoice is actually the smartest thing done by ANAF, because the big evasion is there. Maybe that’s why it was so postponed. The integrated control of the invoiced data at both ends solves the big tax evasion.
I come back with an observation: the reporting in the e-Invoice system is also done automatically , from one software (management) to another software (ANAF) over the internet. So don’t burden the taxpayer with another “chore”.
His only “chore” is to be correct in recording tax data, that is, to comply with the law.
I’m sure the system will be denigrated, or maybe some denigration campaigns will be paid for on Facebook, especially by those who have to lose respect for the law. No matter how badly ANAF thinks or is poorly implemented at first, it must be done .
Because e-Invoice is the only effective way to prevent large-scale evasion, and not to use meaningless reporting for the vast majority of people, reports that can only be understood by a licensed accountant.
e-Invoice is a complementary system to the reports so far to ANAF, aiming at the operational aspects, faced in the field by honest taxpayers, hitherto unfairly competed by those who do not issue or do not register invoices, thus being able to offer dumping prices on competitive market.
And again , these would mean that you have to spend for these processes.
RO e-Transport automatic reporting system
From my point of view, the eTransport system is just as welcome, touching on another issue. That of the illegal transport of unpaid goods.
Put here all the cut and carat forests you wonder where without documents, illegal gravel pits for construction and mammoth transport of grain on dizzying VAT evasion schemes that we all know but where nothing has ever been done before.
Attempts such as “Forest Radar” are of course welcome, but insufficient, because as a state, you can’t ask people to do your job.
Instead, e-Transport monitors the means of transport that must be loaded with a series of pre-declared products digitally at ANAF.
And an ANAF Antifraud control agent can, from a smart phone, immediately find out what goods should be in the truck with registration number X passing in front of it.
And if you don’t have what you said in the truck, all the goods are confiscated and a criminal case is opened.
How is the reporting done? You guessed it, all automatically , that is, without the taxpayer’s involvement, without putting another “chore” on his shoulders. Its management software must transmit this data to ANAF automatically, in the background.
Therefore, the three automatic reporting systems: cash registers, e-Invoice and e-Transport are complementary digital solutions , of an operational nature, absolutely necessary and for which I congratulate ANAF.
Without them we are buried in accounting tax returns, ie in figures that do not always have a direct link with operational practice in the field and we expect a miracle from an ANAF guru who should corroborate the reported data.
The weight of the automated system, however, hangs this time, not on the shoulders of taxpayers, but on that of software developers for the commercial field.
Farewell to the “double drawer” type systems that some software manufacturers, especially in the HORECA field, really boast about and to which no one does anything.
Goodbye knee-length management systems in which anyone can change anything to their liking to circumvent the law.
The transparency and automation of the relationship with ANAF through remote web services will make all these crayfish, gathered in the over 30 years so far among domestic software producers to gradually disappear, their place being taken by software companies with an unblemished reputation and with reliable and robust systems that relieve, through automation and control at source, the taxpayer of the chore of the relationship with the tax authorities.
In turn, ANAF must “open its ears” to the demands of the software industry in the software integration processes.
Take into account the objections of professionals with experience in the software field of API integrations and simplify these interfaces to the maximum.
Give up the aberration of signed PDF files and the archaic Java DUKEIntegrator or Soft J system in favor of JSON synchronous web services, at least on the interface with legal entities. Only in this way can you automate and simplify the digitization of ANAF.
From this perspective, the three ANAF systems described in this article are part of this new trend and I am sure that they will work without problems, despite any initial mistakes.
I therefore wish everyone success in this process of simplifying the relationship with ANAF through digitalization.