RO e-TVA pre-filled statement adopted by GEO no. 70/2024 and amended by GEO no. 87/2024

The takeaway

GEO no. 70/2024 approved the implementation and use of the RO e-TVA pre-filled statement. Further important changes were adopted through GEO no. 87/2024. We present below the RO e-TVA mechanism in light of the regulations introduced by GEO 70/2024 and GEO no. 87/2024. 

In detail 

The implementation of the pre-filled RO e-VAT declaration has been approved for taxable persons registered for VAT purposes in Romania. The pre-filled RO e-TVA declaration must be sent to taxpayers, for each reporting period, by electronic means, up to and including the fifth day of the month following the legal deadline for submitting the VAT return (D300). 

The RO e-TVA declaration contains data and information related to the operations declared by taxable persons and transmitted in the systems of the Ministry of Finance and the National Agency for Fiscal Administration (ANAF), such as RO e-Invoice, RO e-Transport, RO e-Seal, SAF -T, RO e-Case registers, customs integrated IT system and other relevant data and information existing in the IT systems of the tax authorities, including from the informative declarations submitted to ANAF by taxable persons registered for VAT purposes. 

If there are significant differences between the VAT return (D300) submitted by the taxpayer and the pre-filled RO e-TVA return, the ‘RO e-TVA compliance notice’ will be sent, and the response to the ‘RO e-TVA compliance notice’ will be sent within 20 days of its receipt. 

‘Significant differences’ for which ANAF notifies taxable persons electronically means values that exceed the significance threshold of at least 20% and an absolute minimum value of RON 5,000 resulting from comparing the values entered in the lines of the VAT statement submitted by the taxable person with the corresponding lines in the RO e-VAT declaration. 

Differentiated fines are introduced for failure to submit, by electronic means, the response to the ‘RO e-TVA compliance notice’, of RON 5,000–10,000 for large taxpayers, of RON 2,500–5,000 for medium-sized taxpayers and of RON 1,000–2,500 for other legal entities and individuals. Failure to provide full or partial provision of information to clarify the differences between the values pre-filled through the RO e-TVA statement and the values declared in the VAT statement (D300) represents a fiscal risk indicator regarding the level of the VAT declaration. 

Taxable persons registered for VAT purposes present a risk of improper VAT refund if complete and/or conclusive information and data are not submitted in response to the ‘RO e-TVA Compliance Notice’. This represents a situation similar to that of the risk of refunding improper amounts as well as the existence of the risk of tax evasion. 

The basis is created for the modification of the legal deadline for submitting the D390 VIES summary declaration and the informative declaration regarding the deliveries/acquisitions made on the territory of Romania (D394) the data and information of which are necessary for pre-completion, before the date of transmission of the pre-filled RO e-TVA statement to taxable persons registered for VAT purposes. 

The legal provisions regarding the pre-completed RO e-TVA return enter into force on 1 January 2025. For taxable persons applying the VAT system on receipt, the provisions apply as of 1 August 2025. 

Source: [OG no. 70/2024 and GEO 87/2024 regarding some measures for the implementation and use of the pre-filled RO e-TVA statement and the valorization of data and information through the implementation of a specific governance system, as well as other fiscal measures, published in the Official Gazette no. 582 of 21 June 2024 and Official Gazette no. 608 dated 28 June 2024]