Romania has updated the RO e-VAT Compliance Notice to reflect recent Fiscal Code changes affecting prior VAT returns and has extended the response deadline to 31 December 2025. 

Regfollower Desk

Romania has published Order No. 2394/2025 in the Official Gazette No. 977 on 23 October 2025, updating the RO e-VAT Compliance Notice form originally introduced under Order No. 6234/2024 by the President of the National Authority for Fiscal Administration.

These changes align with recent amendments to the Fiscal Code, which took effect on 1 August 2025, and impact the prefilled VAT return and VAT return (Form D300) for prior reporting periods.

Additionally, the government has extended the deadline for responding to the RO e-VAT Compliance Notice. Initially set at 20 days, this obligation has been postponed until 31 December 2025, as per Government Ordinance No. 22/2025.

Earlier, Romania’s government published Order No. 6234/2024 in the Official Gazette No. 887 on 3 September 2024, which outlined the layout and content of the RO e-VAT compliance notice and the associated transmittal procedure.