Summary of Key Points from the Brochure:
- The brochure provides an overview of the legal framework of RO e-VAT.
- It highlights the implementation date of the pre-filled RO e-VAT return, which is August 1st, 2024.
- The pre-filled e-VAT return will be made available to taxpayers registered for VAT purposes.
- Taxpayers will receive the pre-filled return by the 5th day of the following month after the legal deadline for submitting the VAT return (D300).
- In case of any technical issues affecting the National Informatic System RO e-VAT, the deadline for transmitting the pre-filled return can be extended. Such extensions will be publicly announced on the National Agency of Fiscal Administration (ANAF) portal.
- It is emphasized that the pre-filled e-VAT return does not constitute a debt title as defined by Law no. 207/2015.
- Upon receiving the pre-filled RO e-VAT return, taxpayers registered for VAT purposes are required to review the pre-filled data and information based on their taxable operations and fiscal status.
- The brochure explains the authentication process and functionality of the e-VAT section on the ANAF portal, ensuring a secure and user-friendly experience.
- Extracts of data sources reports are provided, offering insights into the data used to populate the pre-filled VAT return.
- In the event of significant differences between the pre-filled VAT return and the VAT return completed and submitted by the taxpayer, ANAF will send a “RO e-TVA compliance notification” electronically via the Virtual Private Space (SPV). Taxpayers must carefully review the information, report any technical errors, and provide their responses via the SPV. Significant differences are defined as values that exceed a significance threshold of at least 20% in percentage share and an absolute value of at least RON 5,000.
Source: static.anaf.ro
See also
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
