- The NAF has recently put into public debate the draft order for the approval of the model and content of the form “Notification of RO e-TVA compliance”, as well as the notification transmission procedure.
- The model and content of the “RO e-VAT pre-filled return” form were approved by Order of the President of the National Fiscal Administration Agency no. 3775/2024.
- In the situation where significant differences are identified between the pre-filled values and the values completed by the taxable person, the National Fiscal Administration Agency notifies the taxable person by electronic means.
- The model of the “RO e-TVA compliance notice” form and the transmission procedure are approved by order of the president of the National Fiscal Administration Agency.
The RO e-TVA compliance notice is sent to taxpayers/payers (…) in the situation where significant differences are identified between the pre-filled values through the statement pre-filled RO e-TVA and the values filled in by the taxable person registered for VAT purposes through the value added tax statement. The RO e-TVA compliance notice contains information on the significant differences between the values filled in by the taxable person registered for VAT purposes through the value added tax statement (form 300) and the pre-filled values through the RO e-TVA pre-filled statement” , it is explained in the new order, but with the important specification that only the following lines from the two documents are compared:
- 9. Deliveries of goods and services, taxable at the rate of 19% ;
- 10. Deliveries of goods and services, taxable at the rate of 9% ;
- 11. Deliveries of goods and services, taxable at the rate of 5%
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