Romania has made its pre-filled RO e-TVA return an informational tool from 1 January 2026. Most businesses no longer face penalties for failing to respond to discrepancy notices.
Romania has relaxed its RO e-TVA requirements from 1 January 2026.
Businesses are no longer generally required to formally respond to ANAF compliance notices or provide explanations for discrepancies in pre-filled VAT returns. Failure to respond no longer triggers fines, audits, or VAT refund restrictions.
ANAF may still issue informational notices when discrepancies exceed 20% and RON 5,000. However, the RO e-TVA return is now primarily a tool for identifying potential errors rather than enforcing compliance.
The D300 periodic VAT return remains the only legally binding VAT declaration. Existing SAF-T, e-Factura, e-Transport and VAT filing obligations remain unchanged. Businesses using the cash-accounting VAT scheme remain subject to clarification requirements.
