Când ANAF vede factura înaintea contabilului: cum schimbă digitalizarea evaluarea riscurilor fiscale
When the National Agency for Fiscal Administration (ANAF) sees the invoice before the accountant does: how digitalisation is changing tax risk assessment

Summary/Abstract: Digital reporting systems such as e‑Factura, SAF‑T and e‑Transport give ANAF access to unprecedented volumes of real‑time transactional data. As a result, tax risks are no longer identified only during inspections but can be flagged early through automated risk analysis. In many cases, ANAF receives information about a transaction before the taxpayer’s own finance or tax teams have reviewed it. In this new environment, compliance is not limited to timely reporting — companies must also be able to demonstrate the commercial rationale, economic substance and proper documentation behind each reported transaction.

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