Danubius International Conferences, 1st International Conference on Education in the Digital Era

Implementation of the Saf-T Fiscal Audit Standard, Angel and / or Demon for Accounting?

Alin Sergiu Nitu, Aurelian Constantin, Marcel Constantin
Last modified: 2022-07-13


One of the current priorities at national and EU level is real-time tax reporting and the exchange of information between the taxpayer and the tax authority, in order to identify in a timely manner possible evasion slippages and apply the most effective measures to sanction and eliminate them.

In the last period of time, there is a very ambitious attitude of Romania to continue the process of digitization of Romania, characterized, in addition to the limited application of electronic invoicing RO e-invoice and monitoring RO-eTransport, SAF-T reporting required for fiscal audit.

The SAF-T file provides auditors with information extracted from taxpayers' accounts regarding any tax liability based on the accounting record, in a standardized and standardized format, for computer-assisted audits, based on software owner audit.

The introduction of SAF-T greatly simplifies the taxpayer / tax authority relationship, because:

- the physical interaction between the taxpayer's representatives and the tax inspectors is eliminated;

- field controls for obtaining accounting information are reduced;

- the information requested by the fiscal audit is standardized;

-securing the electronic exchange of accounting data;

-increases the effectiveness and productivity of controls, their transparency;

-checks are made quickly, dead times are eliminated, the documentary control being easy, detailed and efficient;

- taxpayer / fiscal body response times are considerably reduced;

-increasing fiscal compliance, identifying inconsistencies and evasions from the declaration and payment of fiscal obligations, diminishing the hidden economy market.


Naturally, the applicability of SAF-T also has disadvantages, among which we list:

-difficulties in identifying the information requested by the file, recorded in different accounting systems, the link between the available and the detailed required;

- a lot of information and the complex structure of the file makes it impossible to manually complete the reporting, which requires accounting computerization and software adapted to this type of reporting, at the moment this is a major impediment;

-accounting staff and tax inspectors must rebrand themselves to meet the requirements of SAF-T, professional accountants considering that for a long time this implementation will be a nightmare of the profession;

-the introduction of SAF-T requires the adaptation of the digital infrastructure, which at least in the case of the fiscal authority we do not know to what extent it will cope when from 2025 the implementation of this type of reporting will be generalized.

The experience of EU Member States that have adopted such a digitization moderation program reveals an increase in the degree of VAT collection and the degree of transparency of the informal economy.