Findings:
e-Factura on B2C Transactions:
Requires detailed reporting of purchases made by individuals, including online and long-term use goods.
Results in the state holding detailed data about individual spending patterns.
RO e-TVA (Pre-completed VAT Return):
Aims to combat tax evasion.
Generates additional costs and bureaucracy for companies and the tax authority (ANAF).
Duplication of reporting with existing Declaration 394.
Key Takeaway: The introduction of e-Factura for B2C transactions and the pre-completed VAT return (RO e-TVA) is seen as intrusive and burdensome, potentially leading to negative economic and social impacts.
Trend: There is a growing concern and resistance among fiscal experts and business organizations against increased governmental oversight and the administrative burden of new tax regulations.
Conclusions:
Perception of Excessive Control:
Citizens may feel excessively monitored regarding their spending habits.
Potential decrease in domestic consumption due to fear of surveillance.
Economic Impact:
Possible reduction in GDP.
Shift of online purchases to neighboring countries, adversely affecting the local economy.
Administrative Burden:
Increased operational costs for businesses.
Higher public costs for system implementation and maintenance.
Implications for Brands:
Brands may face higher operational costs and administrative burdens to comply with new tax reporting requirements.
Potential decrease in local consumer spending could affect sales.
Companies might need to reconsider their online sales strategies, possibly targeting markets outside Romania.
Implications for Society:
Citizens may experience reduced privacy concerning their purchasing behavior.
Possible economic downturn due to decreased consumption and GDP.
Risk of increased consumer preference for international markets, impacting the domestic economy negatively.
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