State of use of AI tax systems
Publicly-available sources indicate that the Romanian Tax Authority (ANAF) lies among the last tax administrations to integrate machine-learning.
Since 2023, ANAF has announced plans to deploy a number of AI systems and steadily digitalize their institutional processes.
What functions are performed with AI?
1. Risk detection: ANAF uses a data matching tool, combining Robotic Process Automation (RPA) and machine-learning, to detect discrepancies within the country’s VAT data and correlate it with relevant financial data. In 2023, Minister of Digitalization Bogdan Ivan, declared the risk detection tool increased VAT receipts by 1%.
2. Taxpayer assistance: to enhance taxpayer services, ANAF announced the introduction of a chatbot powered by AI, to answer taxpayers recurrent queries. Deployment was initially planned for the second half of 2024.
What data is processed by these systems?
ANAF does not specify the data processed by these AI systems.
Are these systems regulated by specific norms?
The use of AI systems by ANAF is not subject to specific ad hoc legislation.
