Deficitul de colectare a TVA în România s-a redus în 2022. Să pregătim șampania?
The VAT collection deficit in Romania decreased in 2022. Should we prepare the champagne?

Summary/Abstract: Starting from 2025, all taxpayers in Romania will be required to prepare and submit the D406 declaration, also known as the «Standard Audit File for Tax», which aims to standardize fiscal reporting and increase the tax collection rate. However, considering the large number of fields in the D406 that need to be completed, the discrepancies that have appeared from the tests conducted so far, and the announcement from the National Agency for Fiscal Administration (ANAF) about the intensification of audit activity, 2025 will be a busy year. What can taxpayers expect?

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