On 3 September 2024, was published in the Official Gazette No. 887 of 3 September 2024, the ORDER OF THE PRESIDENT OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION No. 6234 of 29 August 2024 – for the approval of the model and content of the form “Notification of compliance RO e-TVA”, as well as of the procedure for sending the notification.
This order provides the following:
- The model and content of the “Notification of compliance RO e-TVA ” form.
- The Procedure regarding the method of sending the “Notification of compliance RO e-TVA ” form.
The Notification of compliance RO e-TVA is electronically sent to taxpayers for each reporting period, in case significant differences are identified between the pre-filled values through the pre-filled VAT Return RO e-TVA and the values which are completed by the taxable person through the VAT return (D300).
Within 20 days from the date of receipt of the notification, the taxpayer has the obligation to send a response regarding the result of the verifications made on the differences communicated through the Notification of compliance ROe-TVA. This provision enters into force on 1 January 2025 or on 1 August 2025 for taxable persons applying the VAT system upon collection.
“/ NAFA Order for the approval of the model and content of the form “Pre-filled VAT Return RO e-TVA.”
On 24 July 2024, was published in the Official Gazette No. 726 of 24 July 2024, the ORDER OF THE PRESIDENT OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION No. 3775 of 18 July 2024 – for the approval of the model and content of the form “Pre-filled VAT Return RO e-TVA.”
This order provides the following:
- The model and content of the “Pre-filled VAT Return RO e-TVA” form.
- The completion of the form based on data and information obtained from the National Information System RO e-TVA, according to GEO No. 116/2023 provisions.
- The Pre-filled VAT Return RO e-TVA does not represent a title of claim and contains data and information regarding economic operations declared by taxable persons and transmitted to the information systems of the Ministry of Finance and the National Agency for Fiscal Administration. In this regard, the following data sources may be used:
- The recapitulative statement regarding intra-Community supplies/acquisitions/services (D390),
- The informative statement regarding supplies/services and acquisitions made on the national territory by persons registered for VAT purposes (D394),
- Information provided by the Romanian Customs Authority,
- The National RO e-Cash Register Information System,
- The National RO e-Invoice System;
- The register of housing purchases with reduced VAT rates;
- The National RO e-Transport System;
- The National RO e-SAF-T Information System;
- Other proprietary information systems of the Ministry of Finance.
Taxable persons can electronically request reports regarding the data and information from the data sources used.
The Pre-filled RO e-TVA Return is implemented starting 1 August 2024, for operations carried out by taxable persons registered for VAT purposes, beginning 1 July 2024. The first pre-filled VAT return had to be submitted for July 2024 by September 5, 2024.
We recommend companies to analyze the quality of data from the data sources that will underpin the RO e-TVA.
Please do not hesitate to contact us for any clarification or enquiry.
