- Implementation and use of pre-filled e-TVA Statement (RO e-TVA) approved in Romania
- RO e-TVA used to check compliance with VAT by comparing data from VAT return with other statements/reports
- Main amendments include data from various systems being included in RO e-TVA statement
- Tax authorities prepare RO e-TVA statement and make it available to taxable person on 5th of the month following reporting period
- Significant differences between RO e-TVA statement and values filled in by taxable person will require explanation
- Differentiated fines introduced for late submission of response to RO e-TVA Compliance Notification
- Failure to provide explanations for RO e-VAT differences can lead to high risk qualification for VAT refund request
Source: michaelamerz.org
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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