De ce ANAF păstrează declarațiile 390 și 394 alături de SAF-T: „La testele pe care le facem apar diferențe majore. Ce schimbări apar în 2027

Despite the introduction of SAF-T files and e-Invoice data, taxpayers will still submit declarations 394 and 390, as stated by ANAF President Adrian Nica. He noted that many taxpayers express dissatisfaction with this requirement. The ANAF needs information from multiple sources for accurate validation, as discrepancies arise between SAF-T and e-Invoice data. By 2026, ANAF plans to classify each taxpayer by risk level and provide free courses to help them understand important data correlations. Nica emphasized that compliance is primarily achieved through voluntary actions rather than inspections, which contribute minimally to revenue collection. ANAF is also working on a national database to track non-compliant taxpayers and prevent fraudulent activities.