NAFA Order for the approval of the model and content of the form "Pre-filled VAT Return RO e-TVA"

On July 24th, 2024, it was published in the Official Gazette no. 726 the Order of the President of the National Agency for Fiscal Administration for the approval of model and content of the form "Pre-filled VAT Return RO e-TVA", which provides:

• The model and content of the "Pre-filled VAT Return RO e-TVA" form.

• The form is filled-in based on the data and information obtained from the national IT system RO e-TVA, according to OUG no. 116/2023.

• The pre-filled VAT Return RO e-TVA does not constitute a title of debt. It contains data and information regarding the economic operations declared by taxable persons and transmitted to the IT systems of the Ministry of Finance and the National Agency for Fiscal Administration, the following data sources could be used:
  
  • Recapitulative statement regarding intra-Community supplies/acquisitions/services (D390),
  • Informative statement regarding supplies and acquisitions carried out on the national territory by persons registered for VAT purposes (D394),
  • Information provided by the Romanian Customs Authority,
  • National IT system RO e-Cash registers,
  • National system regarding electronic invoices RO e-Factura,
  • Register of housing acquisitions with a reduced VAT rate,
  • National system RO e-Transport,
  • National IT system RO e-SAF-T,
  • Other own IT systems of the Ministry of Finance.
• Taxable persons can electronically request the reports containing data and information from the data sources used.

• Taxable persons registered for VAT purposes should submit the VAT return (form 300) by the 25th of the month following the end of the respective fiscal period, by reporting correctly, completely and with good faith the information specified in the form that corresponds to the fiscal situation.

• The pre-filled VAT Return RO e-TVA will be implemented starting August 1st 2024, for operations carried out beginning July 1st , 2024 by taxable persons registered for VAT purposes.

We note that the first pre-filled VAT return for July 2024 is scheduled to be transmitted by September 5th, 2024.

We recommend companies to begin reviewing the quality of data from the sources that will form the basis of the RO e-TVA. The EY team is available to provide assistance, including automation solutions, to facilitate the reconciliation of RO e-TVA and SAF-T. To find out more details, please access this link.