Romania Extends Grace Period for Pre-Populated VAT Return Compliance Until End of 2025

Romania has officially extended the grace period for businesses to comply with its new pre-populated VAT return system, known as e-TVA, until 31 December 2025. This extension, enacted through Government Ordinance 22/28.08.2025, gives Romanian VAT-registered entities additional time to adapt to the digital reporting framework introduced in 2024.

Background: What Is e-TVA?

• Launched: 1 August 2024
• Function: The Romanian tax authority (ANAF) generates pre-filled VAT returns based on third-party data and taxpayer submissions.
• Goal: To streamline VAT compliance, reduce errors, and enhance transparency in tax reporting.

⏳ Grace Period Details

• Initial Deadline: 1 July 2025 for standard taxpayers; 1 August 2025 for those under the cash accounting scheme
• New Deadline: Extended to 31 December 2025 for all taxpayers
• Legal Basis: Government Ordinance 22/2025 amending the Fiscal Code

This extension allows businesses more time to reconcile their internal records with ANAF’s pre-filled data and adjust their systems to meet the new compliance standards.

Key Implications for Businesses

• No Penalties Until 2026: Companies will not face fines for discrepancies or delays in e-TVA filings during the grace period.
• Compliance Notifications: ANAF will continue issuing “e-TVA compliance notifications” to flag mismatches between reported and pre-filled data.
• Preparation Time: Businesses are encouraged to use this period to test integration, train staff, and ensure accurate VAT reporting.

Looking Ahead

From January 2026, full compliance will be mandatory, and penalties may apply for non-alignment with e-TVA filings. Romanian companies should prioritize system upgrades and internal audits to avoid future risks.

Let me know if you’d like a checklist for preparing your VAT systems or a comparison with similar digital VAT initiatives in other EU countries

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