{"id":9293,"date":"2026-10-27T15:57:14","date_gmt":"2026-10-27T13:57:14","guid":{"rendered":"https:\/\/industrynews.ro\/?p=9293"},"modified":"2026-10-27T15:57:14","modified_gmt":"2026-10-27T13:57:14","slug":"romania-70-din-companii-nu-si-au-testat-pregatirea-pentru-noua-generatie-de-controale-fiscale","status":"publish","type":"post","link":"https:\/\/industrynews.ro\/en\/romania-70-din-companii-nu-si-au-testat-pregatirea-pentru-noua-generatie-de-controale-fiscale\/","title":{"rendered":"Rom\u00e2nia: 70% din companii nu \u0219i-au testat preg\u0103tirea pentru noua genera\u021bie de controale fiscale"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Dup\u0103 efortul ini\u021bial de implementare a raport\u0103rilor digitale, multe companii nu au f\u0103cut \u00eenc\u0103 pasul urm\u0103tor: s\u0103 foloseasc\u0103 datele raportate pentru a-\u0219i testa propriile vulnerabilit\u0103\u021bi fiscale. Potrivit celui mai recent sondaj EY Rom\u00e2nia, \u201ePre\u021buri de transfer, TVA \u0219i inspec\u021bii fiscale digitale\u201d, derulat \u00een octombrie 2026 \u00een r\u00e2ndul reprezentan\u021bilor mediului de afaceri, 71% dintre responden\u021bi nu au efectuat \u00eenc\u0103 un exerci\u021biu de preg\u0103tire pentru o inspec\u021bie fiscal\u0103 bazat\u0103 pe datele SAF-T.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peste 1,2 miliarde de facturi electronice, 4,7 milioane de declara\u021bii SAF-T \u0219i aproape 2 milioane de deconturi precompletate RO e-TVA au fost procesate de sistemele ANAF numai \u00een primul semestru din 2026. Vorbim despre un volum f\u0103r\u0103 precedent de date fiscale \u0219i tranzac\u021bionale, care creeaz\u0103 premisele unor analize de risc tot mai sofisticate \u0219i ale unor controale mai \u021bintite \u0219i mai bine fundamentate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eDigitalizarea administra\u021biei fiscale mut\u0103 momentul \u00een care \u00eencepe, \u00een fapt, o poten\u021bial\u0103 controvers\u0103 fiscal\u0103 \u0219i schimb\u0103 modul \u00een care companiile trebuie s\u0103 se preg\u0103teasc\u0103. Controlul nu mai \u00eencepe neap\u0103rat odat\u0103 cu avizul de inspec\u021bie. Fiecare declara\u021bie de TVA, fi\u0219ier SAF-T, cod UIT \u0219i factur\u0103 transmis\u0103 sau primit\u0103 electronic contribuie la amprenta fiscal\u0103 digital\u0103 a companiei. Percep\u021bia c\u0103 inspec\u021biile fiscale sunt \u00eenc\u0103 departe de a fi digitalizate poate crea un fals sentiment de confort. Companiile ar trebui s\u0103 \u00ee\u0219i priveasc\u0103 datele prin lentila ANAF \u0219i s\u0103 nu subestimeze for\u021ba pe care acestea o cap\u0103t\u0103 atunci c\u00e2nd sunt corelate: diferen\u021be greu de observat separat pot deveni rapid semnale de risc\u201d, a declarat Georgiana Iancu, Partener, liderul Departamentului de Impozite Indirecte, EY Rom\u00e2nia (foto).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Miza urm\u0103toarei etape nu mai este doar transmiterea corect\u0103 \u0219i la timp a raport\u0103rilor, ci capacitatea companiilor de a explica, documenta \u0219i remedia diferen\u021bele dintre acestea, \u00eenainte ca ele s\u0103 genereze un semnal de risc fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pre\u021burile de transfer: preg\u0103tirea formal\u0103 r\u0103m\u00e2ne \u00een urma riscului fiscal<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sondajul indic\u0103 o vulnerabilitate \u0219i \u00een administrarea tranzac\u021biilor intra-grup. 59% dintre responden\u021bi nu au un proces formal prin care s\u0103 testeze rezultatele efectiv ob\u021binute din tranzac\u021biile cu p\u0103r\u021bi afiliate \u0219i s\u0103 corecteze din timp eventualele abateri fa\u021b\u0103 de politica de pre\u021buri de transfer. Doar 41% declar\u0103 c\u0103 au implementat un asemenea proces.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nivelul de \u00eencredere \u00een capacitatea de a ap\u0103ra ajust\u0103rile \u00een fa\u021ba autorit\u0103\u021bilor fiscale este, la r\u00e2ndul s\u0103u, relativ redus. 51% se consider\u0103 doar par\u021bial preg\u0103ti\u021bi s\u0103 sus\u021bin\u0103, \u00eentr-un audit fiscal, ajust\u0103rile efectuate \u0219i ra\u021biunea economic\u0103 din spatele acestora. 29% se declar\u0103 bine preg\u0103ti\u021bi \u0219i numai 2% foarte bine preg\u0103ti\u021bi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pare c\u0103 principala vulnerabilitate nu mai este exclusiv existen\u021ba documenta\u021biei, ci capacitatea companiilor de a demonstra c\u0103 rezultatul economic efectiv respect\u0103<strong>&nbsp;<\/strong>politica de pre\u021buri de transfer \u0219i c\u0103 eventualele ajust\u0103ri au o justificare economic\u0103 defensabil\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 concluzie este sus\u021binut\u0103 \u0219i de r\u0103spunsurile privind zonele care necesit\u0103 optimizare. Automatizarea \u0219i digitalizarea proceselor ocup\u0103 primul loc, cu 22% dintre op\u021biunile exprimate, urmate de documenta\u021bia de pre\u021buri de transfer, cu 19%, \u0219i ajust\u0103rile de final de an, cu 15%. Doar 7% dintre op\u021biuni indic\u0103 faptul c\u0103 nu ar fi necesare optimiz\u0103ri \u00een prezent. Fiind vorba despre o \u00eentrebare cu r\u0103spuns multiplu, aceste procente reprezint\u0103 ponderea op\u021biunilor selectate, nu ponderea responden\u021bilor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201e\u00cen domeniul pre\u021burilor de transfer, este evident transferul accentului din zona de documentare \u00een zona preven\u021biei. \u00centr-un control fiscal tot mai mult bazat pe date, companiile trebuie s\u0103 testeze din timp rezultatele tranzac\u021biilor intra-grup \u0219i s\u0103 poat\u0103 explica at\u00e2t ra\u021biunea economic\u0103 a ajust\u0103rilor, c\u00e2t \u0219i implica\u021biile lor fiscale\u201d, a explicat, la r\u00e2ndul s\u0103u, Adrian Rus, Partener, Liderul Departamentului Pre\u021buri de Transfer, EY Rom\u00e2nia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TVA, o pies\u0103 deseori omis\u0103 din ecua\u021bia pre\u021burilor de transfer<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aproape dou\u0103 treimi dintre responden\u021bi (<strong>63%<\/strong>) declar\u0103 c\u0103 nu au analizat sau reanalizat implica\u021biile de TVA ale ajust\u0103rilor de pre\u021buri de transfer \u00een lumina evolu\u021biei jurispruden\u021bei Cur\u021bii de Justi\u021bie a Uniunii Europene (CJUE). Rezultatul indic\u0103 faptul c\u0103 dimensiunea de TVA a acestor ajust\u0103ri nu este \u00eenc\u0103 analizat\u0103 sistematic, de\u0219i, \u00een func\u021bie de caracteristicile lor, acestea pot avea consecin\u021be \u0219i \u00een sfera TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hot\u0103r\u00e2rile recente ale CJUE \u00een cauzele <strong>Arcomet Towercranes<\/strong>&nbsp;and <strong>Stellantis Portugal<\/strong>&nbsp;arat\u0103 c\u0103 ajust\u0103rile de pre\u021buri de transfer pot conduce la rezultate diferite \u00een materie de TVA. Calificarea trebuie stabilit\u0103 de la caz la caz, \u00een func\u021bie de prevederile contractuale, mecanismul de calcul, metodologia de pre\u021buri de transfer \u0219i leg\u0103tura cu opera\u021biunile dintre p\u0103r\u021bi. \u00cen func\u021bie de aceste elemente, ajustarea poate reprezenta remunera\u021bia unui serviciu, o corec\u021bie de pre\u021b sau poate r\u0103m\u00e2ne \u00een afara sferei TVA, cu efecte diferite asupra bazei de impozitare \u0219i a dreptului de deducere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eTVA nu ar trebui analizat\u0103 abia dup\u0103 ce ajustarea de pre\u021buri de transfer a fost facturat\u0103. \u00centrebarea dac\u0103 avem un serviciu, o corec\u021bie de pre\u021b sau o ajustare \u00een afara sferei TVA trebuie pus\u0103 atunci c\u00e2nd mecanismul este proiectat sau revizuit. Altfel, exist\u0103 riscul ca prevederile contractuale, modul de calcul \u0219i documentele emise s\u0103 nu reflecte coerent natura economic\u0103 a ajust\u0103rii \u0219i s\u0103 nu sus\u021bin\u0103 tratamentul TVA aplicat\u201d, a ad\u0103ugat Georgiana Iancu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Controalele sunt percepute ca fiind mai solicitante<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transformarea controlului fiscal este deja resim\u021bit\u0103 de contribuabili. Aproape jum\u0103tate dintre responden\u021bi, 49%, consider\u0103 c\u0103 solicit\u0103rile inspectorilor au un volum \u0219i un grad de complexitate mai ridicate dec\u00e2t \u00een experien\u021bele anterioare. Al\u021bi 38% le consider\u0103 similare \u0219i doar 13% apreciaz\u0103 c\u0103 volumul \u0219i complexitatea s-au redus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe de alt\u0103 parte, percep\u021bia companiilor este c\u0103 modelul inspec\u021biei fiscale clasice, care putea dura perioade foarte lungi \u0219i analiza exhaustiv activitatea contribuabilului, va fi \u00eenlocuit treptat de controale cu obiective mai bine delimitate \u0219i de verific\u0103ri documentare. Raportul de activitate ANAF pe semestrul I 2026, din perspectiva ac\u021biunilor de control fiscal,&nbsp;consemneaz\u0103 15.335 de verific\u0103ri documentare, 3.499 de controale inopinate \u0219i 2.729 de notific\u0103ri de conformare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Schimbarea este important\u0103: un control mai scurt sau mai \u021bintit nu \u00eenseamn\u0103 neap\u0103rat un control mai simplu. Atunci c\u00e2nd selec\u021bia \u0219i \u00eentreb\u0103rile inspectorilor pornesc din analiza unor volume mari de date, capacitatea companiei de a explica rapid diferen\u021bele \u0219i de a reconcilia informa\u021biile transmise prin sisteme diferite devine esen\u021bial\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201eDe\u0219i datele publicate recent de ANAF arat\u0103 un num\u0103r mai mic de controale fiscale desf\u0103\u0219urate \u00een primul semestru al anului 2026 comparativ cu aceea\u0219i perioad\u0103 a anului anterior, colectarea se situeaz\u0103 la un nivel comparabil. Aceasta ne arat\u0103 c\u0103, de\u0219i mai pu\u021bine, \u00een termeni absolu\u021bi, controalele fiscale se concretizeaz\u0103 \u00een impuneri mai mari la nivelul contribuabililor. \u00cen aceast\u0103 realitate, concluziile sondajului nostru confirm\u0103 at\u00e2t dorin\u021ba contribuabililor de a gestiona mai bine riscurile fiscale anterior controlului, c\u00e2t \u0219i probabilitatea crescut\u0103 ca o impunere perceput\u0103 ca dispropor\u021bionat\u0103 s\u0103 fie contestat\u0103 de c\u0103tre ace\u0219tia la final\u201d, spune C\u0103lin Stan, Partener, B\u0103ncil\u0103, Diaconu \u0219i Asocia\u021bii SPRL.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Companiile cer transparen\u021b\u0103 din partea autorit\u0103\u021bilor<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acela\u0219i timp, rezultatele arat\u0103 c\u0103 digitalizarea controlului trebuie \u00eenso\u021bit\u0103 de \u00eembun\u0103t\u0103\u021birea dialogului dintre administra\u021bie \u0219i contribuabil. Dintre op\u021biunile exprimate cu privire la interac\u021biunea cu inspectorii, 40% vizeaz\u0103 o transparen\u021b\u0103 mai mare asupra constat\u0103rilor, 31% termene de r\u0103spuns mai lungi, raportate la obiectul solicit\u0103rilor, iar 29% o comunicare mai bun\u0103. \u0218i \u00een acest caz \u00eentrebarea a permis r\u0103spunsuri multiple.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 nevoie devine cu at\u00e2t mai relevant\u0103 cu c\u00e2t complexitatea solicit\u0103rilor cre\u0219te. Digitalizarea administra\u021biei fiscale poate accelera identificarea riscurilor, dar eficien\u021ba controlului depinde \u0219i de m\u0103sura \u00een care contribuabilului \u00eei este clar ce problem\u0103 trebuie s\u0103 explice \u0219i i se acorde un termen propor\u021bional cu complexitatea informa\u021biilor solicitate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Interesant este c\u0103 tehnologia \u00eencepe s\u0103 fie utilizat\u0103 \u0219i de cealalt\u0103 parte a controlului. <strong>39% dintre responden\u021bi declar\u0103 c\u0103 folosesc deja instrumente de inteligen\u021b\u0103 artificial\u0103 pentru preg\u0103tirea informa\u021biilor \u0219i documentelor solicitate \u00een cadrul inspec\u021biei fiscale<\/strong>, \u00een timp ce 61% nu le utilizeaz\u0103 \u00eenc\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Controlul fiscal \u00eencepe de la date, \u00eenainte de inspec\u021bie<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Privite \u00eempreun\u0103, rezultatele indic\u0103 o schimbare mai profund\u0103 dec\u00e2t simpla digitalizare a ANAF. Peste jum\u0103tate dintre participan\u021bii la sondaj sunt mari contribuabili, astfel c\u0103 r\u0103spunsurile reflect\u0103 \u00een special realitatea companiilor cu volume ridicate de date, tranzac\u021bii complexe \u0219i o expunere fiscal\u0103 semnificativ\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concluzia central\u0103 este c\u0103 ANAF \u00ee\u0219i consolideaz\u0103 capacitatea de a corela \u0219i analiza datele raportate mai rapid dec\u00e2t reu\u0219esc multe companii s\u0103 \u00ee\u0219i verifice preventiv propriul profil fiscal. Faptul c\u0103 71% nu au realizat un test de readiness SAF-T, iar 59% nu dispun de un proces formal pentru testarea rezultatelor tranzac\u021biilor intra-grup, \u00een timp ce aproape jum\u0103tate percep controalele ca fiind mai complexe, sugereaz\u0103 c\u0103 principala provocare devine capacitatea companiilor de a identifica din timp eventualele neconcordan\u021be sau vulnerabilit\u0103\u021bi, \u00eenainte ca acestea s\u0103 fie eviden\u021biate de analiza datelor realizat\u0103 de autoritatea fiscal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru companii, preg\u0103tirea nu ar trebui s\u0103 \u00eenceap\u0103 odat\u0103 cu primirea unui aviz de inspec\u021bie fiscal\u0103 sau a unei notific\u0103ri de conformare, ci s\u0103 devin\u0103 un proces permanent. Aceasta presupune revizuirea periodic\u0103 a principalelor zone de risc fiscal, reconcilierea informa\u021biilor raportate, existen\u021ba documenta\u021biei care sus\u021bine tratamentele fiscale aplicate, dar, mai ales, identificarea \u0219i clarificarea din timp a eventualelor neconcordan\u021be \u0219i vulnerabilit\u0103\u021bi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acest context, audit readiness \u00eenseamn\u0103 nu doar conformare, ci capacitatea companiei de a sus\u021bine, rapid \u0219i coerent, tratamentul fiscal aplicat \u0219i realitatea economic\u0103 a tranzac\u021biilor sale, pe baza unor date, documente \u0219i explica\u021bii care se sus\u021bin reciproc.<\/p>","protected":false},"excerpt":{"rendered":"<p>Dup\u0103 efortul ini\u021bial de implementare a raport\u0103rilor digitale, multe companii nu au f\u0103cut \u00eenc\u0103 pasul urm\u0103tor: s\u0103 foloseasc\u0103 datele raportate pentru a-\u0219i testa propriile vulnerabilit\u0103\u021bi fiscale. Potrivit celui mai recent sondaj EY Rom\u00e2nia, \u201ePre\u021buri de transfer, TVA \u0219i inspec\u021bii fiscale digitale\u201d, derulat \u00een octombrie 2026 \u00een r\u00e2ndul reprezentan\u021bilor mediului de afaceri, 71% dintre responden\u021bi nu<\/p>","protected":false},"author":2,"featured_media":9295,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-9293","post","type-post","status-publish","format-standard","has-post-thumbnail","category-companii"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Dup\u0103 efortul ini\u021bial de implementare a raport\u0103rilor digitale, multe companii nu au f\u0103cut \u00eenc\u0103 pasul urm\u0103tor: s\u0103 foloseasc\u0103 datele raportate pentru a-\u0219i testa propriile vulnerabilit\u0103\u021bi fiscale. Potrivit celui mai recent sondaj EY Rom\u00e2nia, \u201ePre\u021buri de transfer, TVA \u0219i inspec\u021bii fiscale digitale\u201d, derulat \u00een octombrie 2026 \u00een r\u00e2ndul reprezentan\u021bilor mediului de afaceri, 71% dintre responden\u021bi nu\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Alexandru Popescu\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/industrynews.ro\/en\/romania-70-din-companii-nu-si-au-testat-pregatirea-pentru-noua-generatie-de-controale-fiscale\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"industrynews.ro - Industry News este o platform\u0103 de \u0219tiri dedicat\u0103 promov\u0103rii ini\u021biativelor antreprenoriale, investi\u021biilor \u0219i companiilor care contribuie la dezvoltarea mediului de afaceri din Rom\u00e2nia.\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Rom\u00e2nia: 70% din companii nu \u0219i-au testat preg\u0103tirea pentru noua genera\u021bie de controale fiscale - industrynews.ro\" \/>\n\t\t<meta property=\"og:description\" content=\"Dup\u0103 efortul ini\u021bial de implementare a raport\u0103rilor digitale, multe companii nu au f\u0103cut \u00eenc\u0103 pasul urm\u0103tor: s\u0103 foloseasc\u0103 datele raportate pentru a-\u0219i testa propriile vulnerabilit\u0103\u021bi fiscale. 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