Romanian e-TVA Statements

Romanian e-TVA Statement

Romania is set to implement the e-TVA system starting August 1, 2024, targeting economic activities performed from July 2024 reporting period. This initiative consists of a VAT statement automatically produced by the tax portal for all VAT-registered taxable persons and available in the Virtual Private Space (SPV) by the 5th day of the month following the submission deadline. For example, for the July reporting period, the e-TVA statement will be available by 5th September.

Where does the information come from?

The e-TVA statement consolidates transaction data from various reporting obligations mandatory for taxable persons. The system is drawing information from multiple IT systems managed by the Ministry of Finance and the National Agency for Fiscal Administration (ANAF), such as RO e-Invoice, e-Sigil, e-Transport, SAF-T, electronic cash registers, and integrated customs computer systems.

Process for the e-TVA Statement

1. Receiving and reviewing the e-TVA statement. Taxable persons will receive the e-TVA statement by the 5th day of the month following the submission deadline. This means, after the deadline for submitting the Romanian VAT return. Once the e-TVA statement is received, the taxpayer should review it for accuracy against their own records of taxable operations.
2. Significant discrepancies are defined as those exceeding both 20% in percentage and 5,000 RON in absolute value per reporting box.
3. Notification of discrepancies. In cases where there are significant discrepancies between the pre-filled data and the VAT return submitted, ANAF will notify the taxpayer through the SPV. Upon identifying significant differences, and by the 5th day of the month following the VAT return deadline, ANAF will issue an electronic notification including the e-TVA statement together with a notification from tax authorities requesting an explanation (electronic notification form "Differences in taxable transactions RO e-TVA"). 
4. Mandatory reply to the discrepancy notification. The taxpayer must then submit an electronic "Justifying note regarding RO e-TVA differences" to explain the discrepancies (in the local language, "Notă justificativă privind diferențe RO e-TVA prin mijloacele electronice, ca rezultat al verificărilor realizate asupra diferențelor comunicate"). The deadline is 20 days after receiving the discrepancy notice.

Failure to provide the requested information or partial submission is deemed a fiscal risk indicator, potentially triggering a tax inspection or anti-fraud control based on the taxpayer's risk analysis.

e-TVA Implementation Deadline 

Although the first e-TVA statements will be available for the reporting period of July, by 5th  September 2024, the deadline for justifying any eventual differences is extended to January 1, 2025. Similarly, compliance notifications will not affect fiscal risk indicators until that date.

Find the latest official information concerning the Romanian e-TVA system.

The introduction of the Romanian e-TVA system marks a significant step towards digitalization and improved efficiency in Romania's tax administration. It aims to combat tax evasion, reduce the VAT gap, and support taxpayers through enhanced digital processes and collaborative oversight. However, it also creates a new compliance requirement and presents a data quality challenge for businesses.