Romania’s government has issued Order no. 3775/2024, which approves the layout and content of the prefilled VAT return.
The Order No. 3775/2024 was published in Official Gazette No. 726 on 24 July 2024.
Earlier, the government published a draft bill on 27 June 2024 detailing revisions to the layout and content of the prefilled VAT return.
The prefilled e-VAT return follows the government’s Emergency Ordinance No. 70/2024, which was published in the Official Gazette on 21 June 2024.
This regulation mandates its implementation starting from 1 August 2024 for transactions conducted from 1 July 2024 by VAT-registered individuals.
The Order has the following amendments:
- The term “electronic means” will replace the previous reference to the Virtual Private Space to share the prefilled e-VAT return with VAT-registered persons;
- The RO e-SAF-T National System, which includes data reported via Form D406, will be identified as a source of information for the prefilled e-VAT return.
The goal of the National IT System RO e-TVA is to pre-fill information regarding taxable operations in the VAT returns (form 300) and to make them available to taxable persons through the Virtual Private Space (SPV).
The Order will be applicable to operations conducted from 1 July 2024 and must be reported starting 1 August 2024.
