- Pre-filled VAT returns: ANAF (Romanian tax authority) will issue pre-filled VAT returns to all registered VAT payers.
- Grace period: Until January 1, 2025, no penalties will be assessed for mismatches between the taxpayer’s submitted VAT return and the pre-filled EVAT.
- Compliance checks: Starting from January 2025, ANAF will issue compliance notices and impose penalties for discrepancies.
- EVAT publication: ANAF will publish the EVAT by the 5th of the month following the VAT return due date.
- Data sources: ANAF will use various sources to populate the EVAT, including SAFT, D300, D394, electronic invoices, and e-transport documents.
- Discrepancy resolution: ANAF will cross-check the EVAT with the taxpayer’s submitted VAT return and issue compliance notices for any inconsistencies. Taxpayers must respond to these notices within 20 days.
In essence, the new system aims to streamline the VAT return process and enhance tax compliance in Romania. However, taxpayers should be aware of the upcoming compliance requirements and be prepared to address any discrepancies.
Source: pincvision.com
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.
