Is Romania’s shift in approach going to pave the way for other EU Member States to use E Invoicing/e-reporting as an informative tool?

• Shift in Compliance Approach: Romania has transformed its e-VAT system from a strict compliance framework—focused on enforcement and penalties—to a more supportive model that utilizes digital reporting as an informative and analytical tool, removing the obligation for taxpayers to respond to compliance notifications and associated sanctions.
• Continued Data Utilization: Despite the reduction in compliance pressures, the Romanian e-VAT infrastructure remains robust, providing pre-filled VAT returns and informative notifications for significant discrepancies. These notifications serve as alerts for taxpayers to address potential issues without imposing legal consequences.
• Potential Influence on Other EU States: Romania’s “informative-first” model may appeal to other EU Member States facing administrative challenges, as it encourages voluntary compliance, balances digitalization with proportionality, and enhances risk-based auditing without overwhelming taxpayers with burdensome requirements. This shift could set a precedent for a more balanced approach to digital tax systems across Europe.

Source Meridian

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Briefing Document & Podcast: Romanian E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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