Year: 2024
Type: article
Abstract: Considering the legislative changes regarding the implementation of systems of strategic interest at national level, by this article we aim to highlight the role of the RO e-VAT national information system for identifying inconsistencies between the data and information provided by the other systems. As professional accountants, we need to know how to determine the differences between the pre-filled RO e-VAT return and the VAT return, what are the obligations regarding how we must respond to compliance notifications, how to determine the fiscal risk indicator regarding the declaration level of value added tax, and what are the sanctions for non-compliance with legal provisions.
Source: CECCAR BUSINESS REVIEW
Author: Elena Stănciulescu
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403948152