Romania’s 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 implementation of the National IT System RO e-TVA was initially provided by Emergency Ordinance No. 116/2023 after concerns related to managing and recording the current revenues of the public budget through the implementation of digitisation projects.
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).
According to Article 2, paragraph (2) of the Emergency Ordinance No. 70/2024, the model and content of the prefilled RO e-TVA return must be approved by an order of the President of the National Agency for Fiscal Administration (ANAF) within 10 days from the date this emergency ordinance enters into force.
For each reporting period, VAT-registered individuals will receive a prefilled e-VAT return populated with data from the tax authorities’ systems. This information will be communicated through the Romanian tax authority’s platform’s Virtual Private Space.
It should be noted that RO e-VAT does not replace the VAT return required from VAT-registered individuals, and the Romanian tax authorities will monitor and investigate discrepancies.
According to the draft bill, the prefilled e-VAT return details the sources of information for each prefilled line, including data from various sources such as the recapitulative statement for EU transactions (Form D390), the informative statement for national transactions (Form D394), the RO e-transport National System, the RO e-invoice National System, the RO e-cash registers National Information System, the registry of property acquisitions with a reduced VAT rate, and data supplied by the Romanian Customs Authority.
