New VAT Declaration Procedures and Forms Under TRIBU-CR System

Resolution No. MH-DGT-RES-0033-2025:

New VAT Declaration Forms and System: The resolution establishes the requirement for taxpayers to use the TRIBU-CR online system for VAT declarations, specifying different forms for various tax regimes, including traditional, special used goods, and agricultural sectors.
Submission and Payment Procedures: It outlines the necessary procedures for submitting VAT declarations and emphasizes that any late submissions will result in taxpayer responsibility and potential penalties. Payments must be made through designated banking services or real-time debit mechanisms.
Transition and Implementation: The resolution includes transitional provisions for taxpayers needing to submit or correct prior fiscal period declarations before the TRIBU-CR system was operational. It also specifies that certain calculation tables will automate starting in 2026, easing future filing processes. The new regulations take effect on October 6, 2025.