Romanian e-TVA System Implementation: Guidelines for Taxable Persons and Compliance Notifications

• Romania is introducing e-TVA statements for VAT-registered taxable persons
• The e-TVA statement will be automatically produced by the tax portal and available in the Virtual Private Space (SPV)
• Information for the e-TVA statement comes from various reporting obligations managed by the Ministry of Finance and ANAF
• Taxable persons must review the e-TVA statement for accuracy against their own records
• Significant discrepancies must be explained within 20 days of receiving a notification from ANAF
• Failure to provide information may trigger a tax inspection or anti-fraud control
• The e-TVA system will be fully implemented by January 2025
• The deadline for justifying discrepancies is extended to January 1, 2025
• The e-TVA system is a step towards digitalization in Romania.

Source: marosavat.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.

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