Amendments to Tax Legislation for RO e-VAT, e-Transport, and Guarantee-return System: Key Changes Summarized

• Government Emergency Ordinance No. 87 introduces amendments to e-Transport, e-VAT, and e-Invoice Systems
• Postponement of penalties for authorized economic operators declaring international transports until January 1st, 2025
• Changes in submission date of pre-completed VAT return by tax authorities
• Modification of threshold for significant differences in VAT returns from RON 1,000 to RON 5,000
• Taxpayers must reply within 20 days to justify differences in VAT returns
• Confirmation notification not considered in tax risk indicators until January 1, 2025
• No penalties for non-submission of response to Notification of compliance RO e-VAT until January 1, 2025
• Use of RO e-Invoice System not mandatory for cultural centers of other states until July 1, 2025
• Order no. 1337/2024 approves new procedure for monitoring transportation of goods in RO e-Transport system
• Clarifications on international transports subject to monitoring and new rules for real-time monitoring introduced

Source: taxand.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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