Approval of the Form ‘Pre-completed RO e-VAT return’: ANAF Order no. 3.775/2024
29 Jul 2024
The takeaway
Order no. 3775/2024 of the president of the National Tax Administration Agency (OPANAF no. 3775/2024) approved the model and content of the Form ‘RO e-TVA pre-filled return’.
In detail
OPANAF no. 3775/2024 approved the model and content of the pre-filled VAT Statement. The ‘RO e-TVA pre-filled return’ contains information on the data sources used for pre-filling, and taxable persons can electronically request reports on the data and information from the data sources used.
The contents of the form specify that, depending on the operations carried out, the following data sources can be used:
Summary declaration regarding intra-community deliveries/acquisitions/services (390 VIES).
Informative statement regarding deliveries/supplies and purchases made on the national territory by persons registered for VAT purposes (394).
Information provided by the Romanian Customs Authority.
The national IT RO e-Case electronic cash registers system.
The national electronic RO e-Invoice system.
Register of home purchases with a reduced VAT rate.
The RO e-Transport national system.
The national IT system RO e-SAF-T.
Other Ministry of Finance IT systems.
Depending on the data sources identified in the ‘Pre-completed RO e-TVA Statement’ that is sent to the taxable person, some warnings can be entered regarding how to extract specific information from certain data sources.
Source: [Order no. 3775/2024 the president of the National Tax Administration Agency approved of the model and content of the form 'Pre-filled RO e-TVA return’, published in the Official Gazette no. 726 dated 24 July 2024]
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