{"id":4524,"date":"2021-08-18T08:09:38","date_gmt":"2021-08-18T08:09:38","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=4524"},"modified":"2021-08-25T09:48:20","modified_gmt":"2021-08-25T09:48:20","slug":"ce-presupune-implementarea-raportarii-saf-t","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/ce-presupune-implementarea-raportarii-saf-t\/","title":{"rendered":"Ce presupune implementarea raport\u0103rii SAF-T?"},"content":{"rendered":"
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Implementarea SAF-T (Standard Audit File for Taxation \u2013 Fi\u0219ierul Standard de Audit pentru Taxe), ca parte a procesului de digitalizare a Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (ANAF), prinde contur \u0219i \u00een Rom\u00e2nia. Astfel, marii contribuabili, care vor fi obliga\u021bi s\u0103 realizeze raport\u0103rile c\u0103tre ANAF prin intermediul noului sistem \u00eencep\u00e2nd cu 1 ianuarie 2022, au la dispozi\u021bie detaliile tehnice actualizate pe baza c\u0103rora trebuie s\u0103 \u00eenceap\u0103 implementarea SAF-T.<\/p>\n

\u00cencep\u00e2nd de la jum\u0103tatea lunii august, companiile au posibilitatea s\u0103 se \u00eenscrie \u00een mod voluntar \u00een faza de testare a sistemului, promis\u0103 de autorit\u0103\u021bi, pentru a putea s\u0103 fac\u0103 ajust\u0103rile necesare p\u00e2n\u0103 la momentul \u00een care raportarea \u00een noul sistem devine obligatorie. \u201cOp\u021biunea este extrem de important\u0103, av\u00e2nd \u00een vedere complexitatea noului mecanism de raportare \u0219i timpul limitat r\u0103mas la dispozi\u021bie pentru a se asigura o func\u021bionare optim\u0103\u201d, arat\u0103 Vlad Boeriu, Partener Coordonator Servicii Fiscale \u0219i Juridice, Deloitte Rom\u00e2nia, \u00eentr-un material de opinie remis redac\u0163iei.<\/p>\n

Principalele beneficii ale SAF-T<\/strong><\/p>\n

Raportarea SAF-T, care const\u0103 \u00een transferul electronic de date contabile \u0219i fiscale de la companii c\u0103tre administra\u021bia fiscal\u0103, a fost dezvoltat\u0103 de c\u0103tre Organiza\u021bia pentru Cooperare \u0219i Dezvoltare Economic\u0103 (OCDE) ca o metod\u0103 unitar\u0103 de colectare a datelor fiscale \u0219i financiare. \u00cen linii mari, noul standard vizeaz\u0103 reducerea deficitului de colectare a TVA \u0219i digitalizarea inspec\u021biilor fiscale.<\/p>\n

\u201c\u00cen Rom\u00e2nia, necesitatea implement\u0103rii unui astfel de sistem a devenit evident\u0103 de mai mul\u021bi ani, \u00een condi\u021biile \u00een care \u021bara noastr\u0103 \u00eenregistreaz\u0103, tradi\u021bional, cea mai redus\u0103 pondere a veniturilor fiscale \u00een PIB (27% \u00een 2019, fa\u021b\u0103 de 40%, media UE) \u0219i cel mai mare deficit de \u00eencasare a TVA din Uniunea European\u0103 (estimat la 37,4% pentru 2020, potrivit celor mai recente date publicate de Comisia European\u0103)\u201d, se arat\u0103 \u00een materialul de opinie citat.<\/p>\n

Potrivit lui Vlad Boeriu, o raportare ampl\u0103 \u0219i standardizat\u0103 a tranzac\u021biilor ar putea ajuta la \u00eembun\u0103t\u0103\u021birea gradual\u0103 a \u00eencas\u0103rilor din taxe la bugetul de stat, av\u00e2nd \u00een vedere experien\u021ba altor \u021b\u0103ri care au implementat deja SAF-T sau alte sisteme electronice de raportare.<\/p>\n

\u201cPractic, este vorba de introducerea unui set de raport\u0103ri periodice de date, \u00eentr-un format predefinit, pe baza informa\u021biilor din eviden\u021bele contabile \u0219i fiscale ale contribuabililor aplicabile fiec\u0103ruia. Informa\u021bia va fi standardizat\u0103, contribuabilii vor raporta acelea\u0219i date, \u00een acela\u0219i format, astfel c\u0103 autoritatea fiscal\u0103 le va putea analiza automat. \u00cen acest mod, autorit\u0103\u021bile vor avea acces permanent la toate opera\u021biunile efectuate de c\u0103tre contribuabili, iar evaziunea fiscal\u0103 se va reduce datorit\u0103 identific\u0103rii mai rapide a tranzac\u021biilor care prezint\u0103 un risc ridicat de fraud\u0103\u201d, explic\u0103 specialistul Deloitte.<\/p>\n

Conform sursei citate, preg\u0103tirea datelor esen\u021biale pentru declarare \u0219i control va fi automatizat\u0103, procedura de inspec\u021bie fiscal\u0103 va deveni mai pu\u021bin \u00eempov\u0103r\u0103toare (se va reduce timpul petrecut de inspectorii fiscali la sediile contribuabililor) sau chiar se va digitaliza, iar rambursarea de TVA va fi posibil\u0103 \u00eentr-un timp mai scurt. \u00cen plus, reducerea poverii administrative va permite redistribuirea resurselor umane \u00een zone deficitare. Toate aceste beneficii vor fi observate \u00eens\u0103 pe termen lung, pentru c\u0103, \u00een prima faz\u0103, companiile, dar \u0219i ANAF, vor avea de suportat un cost de conformare la noul sistem de raportare, atrage aten\u0163ia Vlad Boeriu.<\/p>\n

Cum au implementat alte \u021b\u0103ri europene raportarea electronic\u0103?<\/strong><\/p>\n

\u201cPrima versiune a SAF-T a fost publicat\u0103 \u00een 2005, iar aceasta a fost actualizat\u0103 \u00een 2010. De atunci, numeroase jurisdic\u021bii din \u00eentreaga lume au decis s\u0103 implementeze acest gen de raportare pe baza standardului publicat de c\u0103tre OCDE, dar transpunerea nu a fost unitar\u0103, \u00eentruc\u00e2t standardul propus de organiza\u021bie are caracter de recomandare\u201d, arat\u0103 specialistul Deloitte care vine cu exemple concrete de implementare ale raport\u0103rii electronice. Astfel, de la caz la caz, raport\u0103rile SAF-T sunt obligatorii, \u00een format restr\u00e2ns sau extins, la termene prestabilite (\u00een Polonia \u0219i Portugalia) \u0219i\/sau la cerere (\u00een Lituania \u0219i Norvegia). \u00cen UE, sistemul se mai aplic\u0103, \u00een diverse variante, \u00een \u021b\u0103ri precum Fran\u021ba, Germania, Luxemburg, Olanda, Austria, Finlanda sau Slovenia.<\/strong><\/p>\n

Alte state europene au decis s\u0103 adopte modalit\u0103\u021bi diferite de raportare electronic\u0103, dar cu efecte similare, cum ar fi raportarea \u00een timp real (Ungaria sau Italia), raportarea \u00een timp \u201eaproape\u201d real, adic\u0103 f\u0103r\u0103 conectarea sistemelor contabile ale companiilor la cele ale autorit\u0103\u021bilor fiscale (Spania) sau facturarea electronic\u0103 (Grecia, care a anun\u021bat c\u0103 va introduce \u0219i raportarea \u00een timp real).<\/p>\n

\u201cEfectele aplic\u0103rii unor astfel de m\u0103suri nu au \u00eent\u00e2rziat s\u0103 apar\u0103. Spre exemplu, \u00een Polonia, SAF-T a devenit obligatoriu pentru companiile mari de la 1 iulie 2016, iar \u00een 2017 \u0219i 2018 deficitul de \u00eencasare la TVA s-a redus cu mai mult de 10 puncte procentuale, cumulat. De asemenea, Ungaria, care a introdus raportarea \u00een timp real de la 1 iulie 2018, \u0219i-a redus decalajul de TVA cu cinci puncte procentuale \u00een acela\u0219i an\u201d, puncteaz\u0103 Vlad Boeriu.<\/p>\n

\u00cen Rom\u00e2nia, schema SAF-T publicat\u0103 de ANAF se bazeaz\u0103 pe modelul OCDE, cuprinz\u00e2nd cele cinci module: registrul jurnal, crean\u021bele (AR), datoriile (AP), mijloacele fixe \u0219i inventarul. Primele trei module se vor depune \u00een mod regulat (\u00een linie cu perioada de depunere a declara\u021biilor de TVA ori trimestrial, \u00een cazul companiilor care nu au cod de TVA), datele referitoare la mijloacele fixe se vor transmite o singur\u0103 dat\u0103 pe an (p\u00e2n\u0103 la depunerea situa\u021biilor financiare), iar informa\u021biile legate de inventar, doar la solicitarea autorit\u0103\u021bilor fiscale.<\/p>\n

Ce au de f\u0103cut companiile?<\/strong><\/p>\n

\u00cen opinia specialistului Deloitte, procedura de implementare nu este deloc simpl\u0103 \u015fi trebuie tratat\u0103 cu aten\u021bie, \u00een special de c\u0103tre companiile mari, av\u00e2nd \u00een vedere c\u0103 reprezint\u0103 una din cele mai importante transform\u0103ri pe care le-a suferit sistemul fiscal din Rom\u00e2nia p\u00e2n\u0103 \u00een prezent.<\/p>\n

\u201cCompaniile vor fi obligate s\u0103 transmit\u0103 autorit\u0103\u021bilor un volum considerabil de informa\u021bii contabile \u0219i fiscale legate de activitatea lor comercial\u0103, \u00eentr-un format predefinit, dar destul de complex. \u00cen aceste condi\u021bii, dincolo de eforturile pe care contribuabilii trebuie s\u0103 le depun\u0103 \u00een termeni de alocare a echipelor \u0219i resurselor financiare, este esen\u021bial ca ace\u0219tia s\u0103 \u00eenceap\u0103 implementarea c\u00e2t mai rapid pentru a verifica disponibilitatea datelor solicitate de schema SAF-T, pentru a mapa taxele necesare raport\u0103rii, a alege o solu\u021bie IT de raportare<\/a> \u0219i pentru a avea timp \u0219i s\u0103 testeze raportarea p\u00e2n\u0103 \u00een momentul \u00een care aceasta devine obligatorie\u201d, atrage aten\u0163ia Vlad Boeriu. (C.\u015e.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Implementarea SAF-T (Standard Audit File for Taxation \u2013 Fi\u0219ierul Standard de Audit pentru Taxe), ca parte a procesului de digitalizare a Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (ANAF), prinde contur \u0219i \u00een Rom\u00e2nia. Astfel, marii contribuabili, care vor fi obliga\u021bi s\u0103 realizeze raport\u0103rile c\u0103tre ANAF prin intermediul noului sistem \u00eencep\u00e2nd cu 1 ianuarie 2022, au la…<\/p>\n","protected":false},"author":2,"featured_media":4525,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-4524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-12-18-08-2021-20-10-2021"],"acf":[],"yoast_head":"\nCe presupune implementarea raport\u0103rii SAF-T? - 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\/ce-presupune-implementarea-raportarii-saf-t\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ce presupune implementarea raport\u0103rii SAF-T? - Afacerea\" \/>\n<meta property=\"og:description\" content=\"Implementarea SAF-T (Standard Audit File for Taxation \u2013 Fi\u0219ierul Standard de Audit pentru Taxe), ca parte a procesului de digitalizare a Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (ANAF), prinde contur \u0219i \u00een Rom\u00e2nia. 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