Romania Updates e-TVA Rules: Fewer Compliance Burdens, Focus on Significant VAT Discrepancies

• Romania introduced the e-TVA system for VAT reporting starting August 1, 2024, covering activities from July 2024.
• The e-TVA statement is automatically generated and available in the Virtual Private Space (SPV) by the 5th day after the submission deadline.
• Explanations for discrepancies between e-TVA statements and VAT returns are now only required for significant differences.
• As of January 2026, taxpayers no longer need to respond to e-TVA compliance notifications within 20 days, and related penalties have been removed.
• The suspension of e-VAT obligations for those using the cash accounting scheme is extended until September 30, 2026.

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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