The Romanian tax authority has released a preliminary legislation proposal concerning the structure and substance of the RO e-VAT compliance notice, as well as the associated transmission process, on its official website.
August 20, 2024: Order of the President of ANAF for the approval of the model and content of the form “Notification of RO e-VAT compliance”, as well as of the procedure for submitting the notification
Source ANAF
Annexes
- Annex 1: RO e-VAT compliance notification
- Annex 2: Procedure regarding the method of transmitting the “RO e-VAT Compliance Notification” form
Unofficial translation
MINISTRY OF FINANCE National Agency for Fiscal Administration
APPROVAL REPORT
By Emergency Government Ordinance no. 70/2024 regarding certain measures for the implementation and use of the pre-filled RO e-VAT return and the valorization of data and information through the implementation of a specific governance system, as well as other fiscal measures, published in the Official Gazette of Romania, Part I, no. 582, dated June 21, 2024, certain measures for the implementation and use of the pre-filled RO e-VAT return and the valorization of data and information through the implementation of a specific governance system were approved.
By Order of the President of the National Agency for Fiscal Administration no. 3775/2024, the model and content of the “Pre-filled RO e-VAT return” form were approved.
According to the provisions of Article 5 of Emergency Government Ordinance no. 70/2024, as amended and supplemented by Emergency Government Ordinance no. 87/2024 regarding the amendment of certain normative acts in the field of e-Transport, e-VAT, and e-Invoice, as well as for the regulation of certain fiscal-budgetary measures, in case significant differences are identified between the pre-filled values through the pre-filled RO e-VAT return approved by Order of the President of the National Agency for Fiscal Administration no. 3775/2024 and the values filled in by the taxable person registered for VAT purposes through the value-added tax return (form 300), the National Agency for Fiscal Administration notifies the taxable person electronically.
According to the provisions of Article 5 (5) of Emergency Government Ordinance no. 70/2024, with subsequent amendments and completions, the model of the “RO e-VAT Compliance Notification” form and the transmission procedure are approved by order of the President of the National Agency for Fiscal Administration.
Considering the invoked legal provisions, the draft order of the President of the National Agency for Fiscal Administration has been prepared, approving the model and content of the “RO e-VAT Compliance Notification” form, as well as the procedure for transmitting the notification. The proposed “RO e-VAT Compliance Notification” form and the procedure for transmitting the notification comply with the requirements imposed by Emergency Government Ordinance no. 70/2024, with subsequent amendments and completions.
