- Emergency Ordinance no. 70/2024 implements the national RO e-VAT system and pre-filled RO e-VAT return
- Pre-filled VAT return includes data from various systems organized by Ministry of Finance and ANAF
- Taxpayers must respond to tax authorities to justify significant differences between pre-filled return and submitted return
- Failure to submit Notification regarding significant differences is sanctioned with fines
- Additional criteria established for classifying taxpayers in high fiscal risk category
- Amendments introduced for deadlines of VAT Recapitulative statement and Form 394
- Model and content of pre-filled VAT return, ANAF Notification, and taxpayer’s response will be approved via ANAF Order
- Emergency Ordinance no. 69/2024 amends acts related to electronic invoicing and fiscal cash registers
- RO e-Invoice system extended to B2C transactions from July 1, 2024 to December 31, 2024
Source: taxhouse.ro
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.
Latest Posts in "Romania"
- Key Amendments to Romania’s Fiscal Code: RO e-Invoice and e-VAT System Updates, December 2025
- Romania Announces January 2026 VAT and Tax Filing Deadlines for All Taxpayers
- Romanian Companies: VAT Exemption and Reporting Duties for Small Enterprises in Other EU States
- ECJ C-465/25 (Matin Maier) – Questions – Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?
- Romania Clarifies 2026 E-Invoicing Rules: Unified Deadlines and New Registration for Individuals
