- Pre-completed RO e-VAT return introduced by tax authorities
- Applicable for operations from 1 July 2024, in use from 1 August 2024
- Taxpayers receive pre-completed VAT return electronically by 5th day of following month
- Taxpayers must verify and compare data with their own VAT return
- Significant discrepancies may result in compliance notification
- Taxpayers must submit explanatory note within 20 days for discrepancies
- Failure to comply with deadline for explanatory note results in fines
- Risk of wrongful VAT refund if no response to compliance notification or incomplete information provided
- Deadline for recapitulative statement submission may change after implementation of pre-completed VAT return.
Source: tpa-group.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.
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