{"id":2252,"date":"2020-11-01T10:58:22","date_gmt":"2020-11-01T10:58:22","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=2252"},"modified":"2020-11-03T10:06:19","modified_gmt":"2020-11-03T10:06:19","slug":"idei-in-dezbatere-raportarea-fiscala-in-timp-real-un-salt-catre-o-colectare-eficienta-a-tva","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/idei-in-dezbatere-raportarea-fiscala-in-timp-real-un-salt-catre-o-colectare-eficienta-a-tva\/","title":{"rendered":"Idei \u00een dezbatere: Raportarea fiscal\u0103 \u00een timp real \u2013 un salt c\u0103tre o colectare eficient\u0103 a TVA"},"content":{"rendered":"
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\u201c\u00cen contextul \u00een care Rom\u00e2nia \u00eenregistreaz\u0103 cel mai mare deficit la \u00eencasarea TVA din Uniunea European\u0103 (peste o treime din TVA nu se reg\u0103se\u0219te \u00een visteria statului), raportarea fiscal\u0103 \u00een timp real devine mai urgent\u0103 ca niciodat\u0103. TVA ar trebui s\u0103 fie u\u0219or de colectat av\u00e2nd \u00een vedere c\u0103 orice m\u0103sur\u0103 fiscal\u0103 ai aplica asupra acestei taxe are efect imediat, vizibil direct asupra bugetului de stat\u201d, este de p\u0103rere Georgiana Iancu, Partener, Asisten\u021b\u0103 Fiscal\u0103 \u0219i Juridic\u0103, EY Rom\u00e2nia, coordonator al Departamentului de Taxe Indirecte, potrivit unui comunicat de pres\u0103 remis redac\u0163iei.<\/p>\n

\u00cen contextul \u00een care Guvernul Rom\u00e2niei se confrunt\u0103, pe de o parte cu un deficit structural pe cale s\u0103 se cronicizeze, iar pe de alt\u0103 parte cu o nevoie acut\u0103 de fonduri care s\u0103 sus\u0163in\u0103 afacerile private grav afectate de criza sanitar\u0103 \u015fi economic\u0103 generat\u0103 de pandemia de Covid-19, \u00een opinia Georgianei Iancu \u201car trebui s\u0103 se dezbat\u0103 \u0219i o strategie de disciplinare a pie\u021bei \u0219i de \u00eent\u0103rire a colect\u0103rii TVA\u201d.<\/p>\n

Coordonatoarea Departamentului de Taxe Indirecte din cadrul EY Rom\u00e2nia include \u00een analiza dat\u0103 publicit\u0103\u0163ii c\u00e2teva solu\u0163ii care au func\u0163ionat \u00een \u0163\u0103ri precum: Italia, Portugalia, Belgia, Polonia, Slovacia \u015fi Rusia.<\/p>\n

Astfel, potrivit sursei citate, pentru a-\u0219i reduce decalajul dintre TVA \u00eencasat \u0219i cel colectat, una dintre principalele m\u0103suri adoptate de Italia a fost facturarea electronic\u0103. De asemenea, \u00eencep\u00e2nd cu 1 ianuarie 2017, operatorii italieni de TVA, care efectueaz\u0103 tranzac\u021bii cu am\u0103nuntul \u0219i alte activit\u0103\u021bi similare, au putut opta pentru stocarea electronic\u0103 sau transmiterea zilnic\u0103 a datelor c\u0103tre Agen\u021bia de Venituri prin case de marcat telematice.<\/p>\n

O alt\u0103 \u0163ar\u0103 care a apelat la utilizarea datelor din facturi (inclusiv facturi pe h\u00e2rtie, case de marcat \u0219i sisteme POS) pentru a detecta nepotrivirile \u0219i a identifica decalajul \u00eentre \u00eencas\u0103rile din TVA \u0219i TVA declarat\u0103 \u00een facturile trimise de contribuabili c\u0103tre administra\u021bia fiscal\u0103 este Portugalia. Aceasta a fost una dintre m\u0103surile care au contribuit la o sc\u0103dere a necolect\u0103rii TVA \u00een Portugalia de la 16% la 10%, din 2012 p\u00e2n\u0103 \u00een 2016.<\/p>\n

\u00cen ceea ce prive\u015fte Belgia, conform sursei citate, in 2014, aceast\u0103 \u0163ar\u0103 a introdus \u00een legisla\u021bia privind casele de marcat certificate o solu\u021bie de combatere a fraudei bazat\u0103 pe patru piloni: o solu\u021bie tehnic\u0103 pentru securizarea datelor (prin care orice manipulare ulterioar\u0103 a acestora s\u0103 fie detectabil\u0103); certificarea dispozitivelor \u00een scopuri de securitate; \u00eenregistrarea tuturor dispozitivelor la autorit\u0103\u021bile fiscale \u0219i un program de audit la fa\u021ba locului.<\/p>\n

Polonia, beneficiind \u0219i de unele exemple din alte \u021b\u0103ri, a supralicitat \u0219i, printr-un sistem de stimulare\/sanc\u021biune, dar \u0219i prin introducerea fi\u0219ierului standard de raportare (a\u0219a numitul SAF-T), a reu\u0219it s\u0103 \u00ee\u0219i reduc\u0103 decalajul de TVA cu o treime.<\/p>\n

Merg\u00e2nd spre est, \u00een Rusia, orice bon fiscal poate fi verificat \u00een timp real printr-o aplica\u021bie mobil\u0103 gratuit\u0103. Verificarea implic\u0103 scanarea codului QR care, prin lege, trebuie s\u0103 fie afi\u0219at pe fiecare bon. Dac\u0103 datele nu se potrivesc, pleac\u0103 automat o reclama\u021bie la fiscul rusesc. Un sistem similar este implementat de Slovacia.<\/p>\n

Georgiana Iancu remarc\u0103 \u00een analiza sa faptul c\u0103: \u201cpentru majoritatea \u021b\u0103rilor, adoptarea caselor de marcat electronice sau a fi\u0219ierului standard electronic de raportare (SAF-T) a constituit un pilon important \u00een strategia de disciplinare a pie\u021bei.\u201d<\/p>\n

\u00cen ceea ce prive\u015fte \u0163ara noastr\u0103, administra\u021bia fiscal\u0103 lucreaz\u0103 de ceva vreme la implementarea \u0219i conectarea aparatelor de marcat electronice, care ar permite raportarea \u00een timp real c\u0103tre autorit\u0103\u021bile fiscale a informa\u021biilor privind v\u00e2nz\u0103rile c\u0103tre popula\u021bie. Potrivit calendarului stabilit, 30 septembrie 2020 era data limit\u0103 anun\u021bat\u0103 oficial p\u00e2n\u0103 la care marii contribuabili trebuiau s\u0103-\u015fi conecteze casele de marcat la serverele ANAF, \u00eens\u0103 Ministerul de Finan\u021be a anun\u0163at suspendarea, pentru o perioad\u0103 de 3 luni, a contraven\u021biilor aplicabile pentru nerespectarea obliga\u021biei de conectare la sistemul informatic al ANAF<\/p>\n

\u00cen opinia Georgianei Iancu, m\u0103sura este binevenit\u0103 pentru mediul de afaceri, prin prisma dificult\u0103\u021bilor practice legate de dezvolt\u0103rile de soft \u0219i exerci\u021biile de testare care s\u0103 permit\u0103 raportarea unor date corecte. \u201cCele trei luni de r\u0103gaz ne ofer\u0103 posibilitatea de a sugera administra\u021biei fiscale o strategie care, a\u0219a cum vedem \u0219i la nivelul altor state, s\u0103 vizeze interpretarea corect\u0103 a datelor ce vor fi colectate \u00een timp real de la contribuabili. De exemplu, analizele s\u0103 aib\u0103 \u00een vedere informa\u021biile privind TVA colectat\u0103 per cote \u0219i num\u0103r de tranzac\u021bii. \u00cen acest fel, se vor putea identifica anomaliile bazate pe compara\u021bii privind v\u00e2nz\u0103rile efectuate de operatorii economici care activeaz\u0103 \u00een acela\u0219i domeniu \u0219i au un volum comparabil de activitate, compara\u021bii privind v\u00e2nz\u0103rile efectuate de acela\u0219i contribuabil \u00eentr-un anumit interval de timp sau corelarea datelor din raportul Z cu deconturile de TVA\u201d, este de p\u0103rere Coordonatoarea Departamentului de Taxe Indirecte din cadrul EY Rom\u00e2nia.<\/p>\n

Tot de ceva vreme, administra\u021bia fiscal\u0103 a anun\u021bat inten\u021bia de a introduce \u0219i \u00een Rom\u00e2nia fi\u0219ierul electronic standard de raportare SAF-T, una dintre m\u0103surile menite s\u0103 faciliteze autorit\u0103\u021bii fiscale accesul \u00een timp real la tranzac\u021biile derulate de contribuabili \u0219i, implicit, s\u0103 le identifice pe cele care prezint\u0103 un risc ridicat de fraud\u0103. \u00cen acela\u0219i timp, pe termen mediu \u0219i lung, SAF-T ar trebui s\u0103 u\u0219ureze procedura de control fiscal, at\u00e2t pentru ANAF, c\u00e2t \u0219i pentru contribuabil.<\/p>\n

Pe termen scurt, Georgiana Iancu estimeaz\u0103 c\u0103 tranzi\u021bia c\u0103tre SAF-T va genera complexitate pentru mediul de afaceri. \u201cFirmele ar trebui s\u0103 se g\u00e2ndeasc\u0103 de pe acum la aspectele tehnice care \u021bin de adaptarea solu\u021biilor de IT folosite pentru furnizarea datelor solicitate, dar \u0219i de cum le vor comunica c\u0103tre ANAF. De asemenea, recomand\u0103m ca societ\u0103\u021bile s\u0103 \u00ee\u0219i revizuiasc\u0103 intern modul \u00een care \u00ee\u0219i identific\u0103 din punct de vedere fiscal tranzac\u021biile derulate, pentru a depista eventualele erori de aplicare a tratamentului fiscal, care, evident, ar fi de dorit s\u0103 fie corectate \u00eenainte de raportare\u201d, subliniaz\u0103 specialistul EY Rom\u00e2nia.<\/p>\n

Oficialii Ministerului de Finan\u021be au anun\u021bat recent \u0219i ini\u021biativa de implementare a facturii electronice cu num\u0103r unic de \u00eenregistrare, care ar trebui s\u0103 se contureze undeva la \u00eenceputul anului 2022 \u0219i care este o alt\u0103 m\u0103sur\u0103 testat\u0103 cu succes \u00een perimetrul UE de c\u0103tre autorit\u0103\u021bile italiene.<\/p>\n

Nevoia de digitalizare a administra\u021biei fiscale \u0219i beneficiile automatiz\u0103rii \u00een lupta cu frauda de TVA sunt evidente. Solu\u021biile ar putea fi identificate \u00een r\u00e2ndul celor deja testate de alte administra\u021bii fiscale, principalul obiectiv fiind acela de a depista \u00een timp util anomaliile generate de eventualele nedeclar\u0103ri fiscale. \u201cDar, ca pentru orice reform\u0103, e nevoie de timp \u0219i tact \u00een implementarea unor m\u0103suri eficiente, a\u0219a cum am observat \u0219i \u00een cazul altor state, \u00een care m\u0103surile au fost clar comunicate, procedurile au fost exersate, iar intervalul de timp de prob\u0103 \u0219i calendarul de implementare au fost destul de generoase. Rusiei, de pild\u0103, i-au trebuit trei ani ca s\u0103 implementeze scanarea \u00een timp real a bonurilor fiscale. Polonia experimenteaz\u0103 \u0219i acum, la 4 ani de la introducerea raport\u0103rii \u2013 ultima structur\u0103 de fi\u0219ier SAF-T impus\u0103 contribuabililor de la 1 octombrie 2020 nu este scutit\u0103 de provoc\u0103ri \u0219i dificult\u0103\u021bi \u00een conformare\u201d, subliniaz\u0103 Georgiana Iancu.<\/p>\n

\u201cReforma necesit\u0103 timp \u0219i strategie, dar, mai presus de acestea, o colaborare str\u00e2ns\u0103 \u00eentre autorit\u0103\u021bi \u0219i mediul de afaceri, astfel \u00eenc\u00e2t s\u0103 permit\u0103 dezvoltarea \u0219i implementarea cu succes a unor instrumente eficiente \u00een lupta \u00eempotriva evaziunii fiscale\u201d, conchide Coordonatoarea Departamentului de Taxe Indirecte din cadrul EY Rom\u00e2nia. (C.S.)<\/p>\n","protected":false},"excerpt":{"rendered":"

\u201c\u00cen contextul \u00een care Rom\u00e2nia \u00eenregistreaz\u0103 cel mai mare deficit la \u00eencasarea TVA …<\/p>\n","protected":false},"author":2,"featured_media":2253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-3-04-11-2020-01-12-2020"],"acf":[],"yoast_head":"\nIdei \u00een dezbatere: Raportarea fiscal\u0103 \u00een timp real \u2013 un salt c\u0103tre o colectare eficient\u0103 a TVA - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/idei-in-dezbatere-raportarea-fiscala-in-timp-real-un-salt-catre-o-colectare-eficienta-a-tva\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Idei \u00een dezbatere: Raportarea fiscal\u0103 \u00een timp real \u2013 un salt c\u0103tre o colectare eficient\u0103 a TVA - 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