ANAF Updates Annex to “RO e-TVA” Pre-Completed VAT Return Form

he National Agency for Fiscal Administration (ANAF) has published Order No. 942/2025 in the Official Gazette of Romania, Part I, No. 942, which amends and fully replaces the annex to ANAF Order No. 3 775/2024 approving the model and content of the “RO e-TVA Pre-Completed VAT Return” form. The new annex takes effect immediately upon publication.

Key Points

• The amendment is issued under Article 11(3) of Government Decision No. 520/2013 and Article 2(2) of Emergency Ordinance No. 70/2024 on implementing and using the RO e-TVA pre-completed return and data governance measures.
• The previous annex published on 24 July 2024 is entirely replaced by the updated annex included with this order.
• The updated annex defines the revised layout, data fields, and completion instructions for the RO e-TVA form.
• ANAF’s specialized directorates, including the General Directorate for Large Taxpayers, regional public finance directorates, and all subordinate fiscal units, must implement the new model in their systems and inform taxpayers accordingly.

The order is effective from the date of publication and must be applied in all VAT reporting processes managed by ANAF.

Source Official Gazette

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