- Romania’s government published a draft bill on 27 June, 2024, detailing revisions to the layout and content of the prefilled VAT return
- The prefilled e-VAT return follows Emergency Ordinance No. 70/2024, which mandates implementation starting from 1 August, 2024
- The National IT System RO e-TVA aims to pre-fill information regarding taxable operations in the VAT returns
- The model and content of the prefilled RO e-TVA return must be approved by the President of ANAF within 10 days of the emergency ordinance entering into force
- VAT-registered individuals will receive a prefilled e-VAT return for each reporting period, populated with data from tax authorities’ systems
- RO e-VAT does not replace the VAT return required from VAT-registered individuals
- The prefilled e-VAT return details sources of information for each prefilled line, including data from various sources such as Form D390, Form D394, RO e-transport National System, RO e-invoice National System, RO e-cash registers National Information System, registry of property acquisitions with a reduced VAT rate, and data from the Romanian Customs Authority.
Source: regfollower.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.
