Apr		
		
			2022		
	
Andreea Codrea
			
			Sep		
		
			2021		
	
14.09.2021 – By GEO 11/2021, it was enacted the use of the standard audit file for tax (D406 Informative Declaration), which will contain accounting data automatically extracted from the taxpayers’ accounting systems that is relevant for tax audits. Thus, an international standard direct reporting system is established, through which the taxpayers will submit tax reports, VAT reports to the fiscal authorities.