Romania has taken a significant step in digital tax reporting with the introduction of the Romania e-TVA pre-populated VAT returns on 1 August 2024. These authority-populated VAT returns aim to streamline compliance by comparing taxpayer-reported data with information available to the tax authority.
Initially, a grace period was provided, giving businesses time to adapt, but this ended on the 1 July 2025 (or 1 August 2025 for cash accounting taxpayers). After this date, Romanian VAT-registered businesses were required to fully comply with new reporting obligations.
However, the grace period had been further extended – until 31 Dec 2025 (According to Government Ordinance 22/28.08.2025 amending and supplementing the Fiscal Code).
How Romania’s e-TVA pre-populated VAT returns work
Upon implementation, the tax authority generates “Romania e-TVA compliance notifications” when it detects significant discrepancies between tax payer’s reported VAT data and the pre-filled return. These notifications are triggered if differences meet both of the following criteria:
• At least 20% deviation from the reported value
• Absolute difference of 5,000 RON or more
These discrepancies are calculated by comparing the taxpayer-reported VAT and taxable base with the pre-populated filled Romania e-TVA return, which is populated using multiple data sources available to the tax authority.
Obligations after the grace period
From the end of the grace period, VAT-registered businesses must:
- Verify the pre-filled Romania e-VAT return transmitted electronically
- Respond to any Romania e-VAT Compliance Notification within 20 days of receipt
- Report any technical errors from the implementation of the pre-filled eTVA return
Exceptions to Romania e-TVA compliance notifications
According to official guidance, the notifications do not apply in cases of:
• Material errors
• Insufficient or uncorrelated information in the tax authority’s databases for certain fields in the pre-filled e-TVA return
Wider digitalisation context
The end of the e-TVA grace period coincides with the expansion of D406 SAF-T mandate to small taxpayers and non-established VAT-registered companies, with filings for January – June 2025 due by 31 July 2025.
Romania is rapidly implementing digital reporting measures including:
- e-Factura
- e-Reporting (SAF- T)
- e-Transport
- e-TVA pre-filled VAT returns
Romania is urging taxpayers to synchronise their invoicing and reporting as part of its broader digitalisation efforts. These measures aim to increase transparency, reduce errors and streamline VAT compliance across all taxable entities. At the same time, businesses continue to face significant challenges in aligning systems, ensuring data accuracy, responding to notifications on time and managing multiple reporting mandates. Early preparation and staff training are essential to navigate these changes effectively.
Preparing for Romania’s digital VAT future
Businesses should start verifying systems, processes, and data quality before the grace period expires. Early preparation ensures smoother compliance, reduces the risk of penalties, and aligns reporting with Romania’s growing e-tax ecosystem.
Check out our eInvoicing Business Readiness Checklist to ensure your systems, processes and teams are fully prepared for Romania’s digital VAT requirements and upcoming compliance deadlines.
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
