Romania’s tax authority published a draft bill on 20 August 2024 regarding the layout and content of the RO e-VAT compliance notice.

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.

According to the draft bill, tax authorities will send an RO e-VAT compliance notice to VAT-registered taxpayers if there are significant discrepancies between their filed VAT return and the prefilled e-VAT report. These notices will be sent electronically for each fiscal period by the 5th of the month after the VAT return deadline.

The “RO e-VAT Compliance Notification” contains information regarding significant differences between the values completed by the taxable person registered for VAT purposes in the VAT return (Form 300) and the values prefilled through the RO e-VAT prefilled return.

The RO e-VAT Compliance Notification is sent for each reporting tax period to taxable persons registered for VAT purposes according to Article 316 of Law No. 227/2015 regarding the Fiscal  Procedure Code.

According to Government Emergency Ordinance No. 70/2024, the taxable person registered for VAT purposes must respond electronically within 20 days of receiving the notification.

Taxpayers using the cash accounting VAT scheme must respond to the RO e-VAT compliance notice starting 1 August 2025.