Starting July 1, 2025, the e-VAT system becomes fully operational, including the enforcement of penalties for most taxpayers in Romania. From August 1, 2025, these penalties will also apply to those using the cash accounting VAT scheme, marking a significant step toward the digitalization of tax administration and the modernization of VAT collection.
From Plan to Enforcement: A Necessary Postponement
Initially, e-VAT penalties were set to take effect on January 1, 2025. However, Emergency Ordinance No. 138/2024 delayed their implementation by six months, following pressure from the business environment and extended discussions with tax authorities that began in summer 2024. The main goal of the postponement was to give companies time to adapt their IT systems and internal processes to the new digital framework.
Taxpayer Obligations and Clear Deadlines
Although the e-VAT system generates pre-filled VAT returns, taxpayers are still required to complete and file Form 300 by the 25th of the month following each fiscal period.
The tax authorities will send:
- Pre-filled returns by the 5th of the following month, as per Order No. 3.775/2024;
- Compliance notifications by the same date, under Order No. 6.234/2024.
After receiving a compliance notification, taxpayers have 20 calendar days to respond online, reporting the outcome of their review of the discrepancies identified by ANAF.
Risks of Not Responding
Starting July 1, 2025 (or August 1 for those using cash accounting), failure to respond or providing incomplete information entails penalties and tax risks:
- Fines ranging from 1,000 to 10,000 lei, depending on the size of the taxpayer;
- Risk of inaccurate VAT reporting;
- Risk of unjustified VAT refunds if the information submitted is insufficient or inconclusive.
Notably, significant discrepancies are defined as differences exceeding both 20% in relative terms and at least 5,000 lei in absolute value. However, notifications may also be issued for smaller discrepancies based on a risk analysis.
Final Notes
The pre-filled e-VAT returns do not represent enforceable tax liabilities, and the compliance notifications are not administrative tax acts. Despite the automation, the final responsibility for the accuracy of reported data remains with the taxpayer.