Implementation of the SAF-T Fiscal Audit Standard, Angel and / or Demon for Accounting?
| Autor: | Alin Sergiu Nițu, Aurelian Constantin, Marcel Constantin |
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| Jazyk: | English<br />French |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | EIRP Proceedings, Vol 17, Iss 1, Pp 128-132 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2067-9211 2069-9344 |
| Popis: | 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-invoice4 and monitoring RO-eTransport5, SAF-T6 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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