Romania’s e-VAT System 2026: From Sanctions to Support, Key Changes and Postponements Explained

• In 2026, the e-VAT system shifts from a sanctioning tool to an informative instrument, supporting taxpayers rather than penalizing them.
• From 1 January 2026, taxpayers are no longer required to respond to e-VAT Compliance Notifications, and related fines and automatic audit triggers are eliminated.
• The e-VAT system remains operational, providing pre-filled VAT returns and notifications of significant discrepancies, but these are now purely informative.
• Only the taxpayer-submitted VAT return (Form 300) has legal effect; ANAF’s pre-filled version is not a tax assessment.
• For taxpayers using the cash accounting VAT scheme, e-VAT application is postponed until 30 September 2026.

Source: teaha.ro

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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