Digital Signature in Romania for Tax Declaration: Ensuring Authenticity and Efficiency

Ioana Cretu -

In the realm of tax declaration in Romania, the digital signature plays a pivotal role in safeguarding the authenticity and integrity of electronic documents. The digital signature is an electronic counterpart of a handwritten signature and holds the same legal value as per Romanian legislation and European regulations.

Here are some key aspects of the digital signature in the context of tax declaration:

1. Authenticity and Integrity: The digital signature ensures the authenticity of electronic documents, verifying both the document's origin and the signatory's identity. Furthermore, it guarantees the integrity of the document, meaning that no alterations have occurred post-signature.

2. Digital Certificates: To use a digital signature, individuals must obtain a digital certificate from an accredited certification service provider by the National Authority for the Supervision of Personal Data Processing (ANSPDCP). This digital certificate attests to the authenticity of the digital signature and is linked to the signatory's identity.

3. Usage in Tax Declaration: The digital signature can be employed in the process of electronically submitting tax declarations. This ensures that declarations are electronically signed by the responsible person, making subsequent alterations impossible.

4. Declaration of Responsibility: Utilizing a digital signature for tax declaration involves a private statement of responsibility from the signatory for the declaration's content and the accuracy of the provided information.

5. Benefits: Digital signatures bring numerous advantages, including time and resource savings compared to manual signatures, the elimination of the need to print and store physical documents, and enhanced data security.

It's essential to note that legislation and regulations regarding digital signatures may evolve over time. For the latest information and guidance, consulting the National Authority for the Supervision of Personal Data Processing (ANSPDCP) or other relevant official sources is recommended.

The use of digital signatures in Romania is governed by Law No. 455/2001 on electronic signatures, along with subsequent amendments and additions. This law establishes the legal and regulatory framework for electronic signatures' use and recognition as a valid means of authentication and electronic signing in Romania. The law defines types of electronic signatures, requirements for certification service providers, conditions for using electronic signatures in different contexts, and other relevant aspects of digital signatures.

Furthermore, this laws also regulate the use of digital signatures in Romania.

· Law No. 135/2007 on the electronic archiving of documents and amendments to Law No. 82/1991 on quality architecture and Law No. 8/1996 on copyright and related rights,

· Technical Rules for the use of electronic signatures and qualified digital certificates

· Regulation (EU) No. 910/2014 of the European Parliament and of the Council on electronic identification and trust services for electronic transactions in the internal market (eIDAS).

Utilizing digital signatures for tax declaration brings numerous benefits, including reduced bureaucracy, streamlined processes, and assurance of data authenticity and integrity. Here's how the digital signature is used in the context of tax declaration:

1. Authentication of Taxpayers: To file tax declarations online (e-guvernare.ro), taxpayers must authenticate using their digital signature. This ensures that only authorized individuals can access their accounts and conduct fiscal operations.

2. Electronic Signing of Declarations: Once authenticated, taxpayers can electronically sign their tax declarations. The digital signature verifies that the document was issued by an authorized person and remains unchanged during transmission.

3. Data Integrity and Confidentiality: The digital signature ensures data integrity and confidentiality during online transactions, safeguarding tax declarations against unauthorized modifications and access.

4. Avoiding Physical Visits: Using the digital signature reduces the need for taxpayers to physically visit tax offices to submit physical documents. This saves time and resources, particularly for individuals and businesses in remote areas.

5. Quick and Easy Submission: Submitting tax declarations with a digital signature is swift and straightforward. Taxpayers can complete and sign documents online, eliminating the need for paper forms sent via mail or in-person submission.

6. Electronic Confirmation and Archiving: Once tax declarations are submitted with a digital signature, taxpayers receive electronic confirmations of their receipt by authorities. Additionally, taxpayers can maintain electronic copies of digitally signed declarations for archival and future reference.

7. Error Reduction: The use of digital signatures reduces the risk of human errors during declaration submission and signing. IT systems automatically verify data coherence and prevent errors.

8. Compliance with Regulations: Filing tax declarations with a digital signature complies with legal requirements and regulations, ensuring adherence to compliance standards.

Taxpayers must ensure that the digital signature they use is issued by accredited and recognized certification service providers in accordance with specific legislation.

Steps to Utilize a Digital Signature for Tax Declaration:

  1. Acquiring a Digital Signature: In Romania, several providers offer digital signatures, such as CertSIGN, Alfa Trust Certification (Alfasign), DigiSign, Trans Sped, and Centrul de Calcul SA (Certdigital). Interested individuals need to follow these steps:
  • Visit the provider's website.
  • Choose the type and validity period of the certificate.
  • Complete the registration form.
  • Download the generated documents.
  • Follow the email-based identification steps.

2. Registration with ANAF: For tax declaration submission, a connection between the digital signature and the legal entity needs to be established. For that reason, you have to obtain a confirmation document from the digital signature provider.

Download the confirmation document from the ANAF portal, complete it, send it via email to the certificate provider, receive it signed by them. Once the digital certificate is confirmed, taxpayers can register with ANAF for Form 150. After obtaining Form 150, print it, physically sign it, and stamp it.

3. Confirmation and Usage: The last step is to submit to an ANAF fiscal unit a file that should contain:

  • Application for the use of the qualified digital certificate (Form 150).
  • ID document of the certificate holder.
  • Document proving the signatory's legal representative status.
  • If applicable, a notarized power of attorney document indicating the right of the certificate holder to sign tax declarations.

The confirmation of the right to use the service is usually done by email, to the address provided in Form 150, within 4-7 business days from submitting the documentation to ANAF.

In conclusion, the digital signature has revolutionized the process of tax declaration in Romania, offering a secure, efficient, and legally recognized method for electronic signing and submission. As technology advances and regulations evolve, the digital signature's role is likely to become even more integral to Romania's tax system, providing greater convenience and reliability for taxpayers.