By Goverment Emergency Ordinance No. 70/2024, the implementation and use of the pre-filled e-TVA Statement (RO e-TVA) were approved, and by Government Emergency Ordinance No. 87/2024, significant amendments were adopted. RO e-TVA is implemented as a form of checking the compliance in respect of VAT by comparing the data from the VAT return submitted with the data from the other statements/ reports containing information of operations which are also reported in the VAT return (i.e. statement on local deliveries, e-invoicing and e-transport, SAF-T data will be used after 2025 when all taxpayers will be enrolled in SAF-T).

Please find below a short summary of the main amendments:

• The RO e-TVA statement contains data and information regarding the operations declared by taxable persons and transmitted in the systems of Ministry of Finance and the National Agency for Fiscal Administration (ANAF), such as: RO e-Factura (currently B2B and B2G, B2C to follow as of January 1, 2025), RO e-Transport, RO e-Sigitiu, SAF-T, RO e-Cash registers, customs integrated computer system and other relevant data and information existing in the tax authorities IT systems, including from the informative statements submitted to ANAF by taxable persons registered for VAT purposes (VAT recapitulative statements and VAT breakdown of local transactions).
• The tax authorities will prepare the RO e-TVA statement based on the sources above and make it available to the taxable person on the 5th of the month following the reporting period (i.e, for the return submitted for January 2025 – 25 February 2025, the RO e-TVA statement will be received on
  5 March 2025).
• In the situation where there are “significant differences” between the values from the RO e-TVA statement and the values filled in by the taxable person through the VAT return (D300), the RO e-TVA statement will be accompanied by a RO e-TVA Compliance Form notification requesting the taxable person to explain the differences. “Significant differences” mean values that exceed the significance threshold of a minimum of 20% and a minimum absolute value 5,000 lei for each row of transactions for which comparable data was available. The deadline for submitting the explanatory note regarding RO e-TVA differences is 20 days from the date of receipt of the RO e-TVA Compliance Form notification.
• Differentiated fines are introduced for the late electronic submission of the response to the “RO e-TVA Compliance Notification,” ranging from 5,000 lei to 10,000 lei for large taxpayers, from 2,500 lei to 5,000 lei for medium taxpayers, and from 1,000 lei to 2,500 lei for other legal entities and individuals.

Romania: updates on RO e-transport and e-IVA

• Failure to provide or partial provision of explanations for the RO e-VAT differences represents a risk indicator fiscal regarding the VAT declaration level. For companies under VAT reimbursement, the failure to offer explanations or the explanations being considered inconclusive leads to the qualification of the VAT refund request as high risk.
• For the implementation and operationalization of the RO e-TVA, deadlines for VAT statements submission may be changed, respectively the declaration regarding deliveries/acquisitions/ services intra-community and the statement regarding deliveries/supplies and purchases made in the territory national (i.e. D390 and D394)
• The above provisions shall be effective as of 1 January 2025.
  

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