Facturarea electronică obligatorie – metodă de prevenire şi combatere a evaziunii fiscale
Mandatory electronic invoicing – a method of preventing and fighting tax evasion

Summary/Abstract: Tax evasion represents a complex phenomenon, which is manifested at international level, with negative economic, financial and social implications. In Romania, there is a constant preoccupation for prevention and combating tax evasion, given the magnitude it has gained. One of its forms is the use of false invoices that we believe can be tackled by introducing mandatory electronic invoicing and the transmission of such data through an integrated system to the tax administration. In this way, the tax authorities will hold information both from the supplier and from the client, which will allow real-time risk analyses to be carried out in conjunction with other data held at the tax administration level.

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