The year 2026 brings a significant shift in the approach to the operation of the e-VAT (e-TVA) system, the mechanism through which ANAF generates pre-filled VAT returns for fiscal monitoring purposes. Through Government Emergency Ordinance (GEO) No. 89/2025, amending GEO No. 70/2024, the authorities abandon the excessively restrictive components of the system, transforming e-VAT from a coercive tool into an informative workflow designed to support taxpayers.
Elimination of Response Obligations and Sanctions
The most important change takes effect on 1 January 2026 and concerns the elimination of taxpayers’ obligation to respond online, within 20 days, to the “e-VAT Compliance Notification”. Along with this change, the related sanctions are also removed:
- administrative fines ranging from RON 1,000 to RON 10,000 for failure to respond are no longer applied;
- the absence of a response or the submission of incomplete information no longer constitutes, in itself, a fiscal risk indicator leading to automatic audits or the blocking of VAT refunds.
This relaxation implicitly reflects the recognition of ANAF’s administrative limitations in processing the large volume of justifications received from taxpayers. Consequently, e-VAT is repositioned as an internal analytical tool, rather than a basis for automatic sanctions.
What Remains Active in the e-VAT System
Although the sanctioning component is removed, the e-VAT infrastructure remains operational. Taxpayers will continue to receive via the Private Virtual Space (SPV):
- the pre-filled VAT return (Form D300), transmitted by the 5th day of the month following the legal filing deadline, reflecting data collected by ANAF through e-Invoice, e-Transport, and other digital systems;
- the e-VAT Compliance Notification, issued in cases of significant discrepancies between ANAF data and the taxpayer’s declarations, namely differences exceeding 20% and at least RON 5,000.
The role of the notification becomes exclusively informative, allowing taxpayers to identify potential errors or omissions in their own records, without immediate fiscal control consequences.
It is important to emphasize that the only document with legal effect for VAT reporting purposes remains the VAT return (Form 300) submitted by the taxpayer. The pre-filled version generated by ANAF does not constitute a tax assessment notice.
Postponement for Taxpayers Applying the Cash Accounting VAT Scheme
For companies applying the VAT on a cash basis scheme, the complexity of correlating invoices with actual cash flows has led the authorities to fully postpone the application of e-VAT. Thus, for this category of taxpayers, the system is suspended until 30 September 2026, during which time ANAF is expected to adjust its data processing algorithms.