Raportări electronice – SAF-T
Electronic reporting – SAF-T

Summary/Abstract: The application of the SAF-T in Romania contributes to a better understanding of how a digital standard supports tax compliance and audit activity (internal or external). By standardising the reporting of accounting and tax data, SAF-T facilitates quick access to relevant information on transactions, taxes and financial flows. This standardisation reduces the risk of subjective interpretations and allows tax inspectors to carry out more accurate analyses, identify inconsistencies between tax returns and accounting records and correctly assess taxpayers' compliance. At the same time, the possibility of correlation between SAF-T files and other tax reports, such as the VAT return, brings more transparency and efficiency to the process of verifying the tax situation. In this way, SAF-T becomes not only a reporting tool used by the Tax Agency, but also an essential means to support internal control and external audits carried out by consultants.

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