Romania: eTVA Pre-Populated VAT Return

Via Ordonanta de Urgenta nr. 70 dated 21 June 2024, supplemented and amended by Ordonanta de Urgenta no. 87 of June 28, 2024, the Romanian Authorities adopted the following:

(1) Expansion of e-Invoicing (e-Factura) scope

• B2C e-invoicing is optional in the period 1 July 2024 – 31 December 2024; and
• B2C e-invoicing will become mandatory from 1 January 2025.

(2) Planned Change in Due Date file Form Declarația recapitulativă  (D390) for reporting due to be submitted in August 2024

(3) Adoption of pre-populated VAT returns

• Effective 1 August 2024, (the first reporting period starting 1 July 2024), pre-populated VAT return will be made available to taxpayer via Private Virtual space “by electronic means, by the 5^th day inclusive of the month following the legal deadline for submitting the tax statement”.
• In case of identifying significant differences:
  • An electronic notification form “Notificarea de conformare RO e-TVA”  (Notification of compliance RO e-TVA” will be sent via the Private Virtual Space, and
    • Romanian Tax Authority should approve the respective dedicated form within 10 days from the date of entry into force of the emergency ordinance No 87 from 28 June 2024.
• In cases where differences below the significant threshold are identified, the National Tax Administration Agency, based on the risk analysis, can send the “Notificarea de conformare RO e-TVA”.
  • Significant differences are considered as values that exceed the threshold of significance that meets the cumulative conditions of:
    • At least 20% in percentage share and
    • An absolute value of at least 5,000 lei,
    • Resulting from comparing the values entered in the lines of VAT Return submitted by the taxable person with those corresponding to the lines in the pre-filled RO e-TVA Return”
      • Column TVA (VAT) or;
      • Column “Valoare” (Value, Taxable base ) –  if no values filled in in “VAT).

• From 1 January 2025
  • “The taxable person registered for VAT purposes has the obligation to transmit, by electronic means, the result of the checks carried out on the differences communicated through the «Notificarea de conformare RO e-TVA”», in response to this, within 20 days from the date receiving the notification”.

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