1. ”The RO e-VAT compliance notification” is sent to taxpayers/payers, taxable persons registered for VAT purposes according to Article 316 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, who must submit to the competent tax authorities, for each tax period, a tax return, by the 25th inclusive of the month following the month in which the tax period ends, in accordance with Article 323 paragraph (1) of the Fiscal Code, in the event that significant differences are identified between the values pre-filled through the pre-filled RO e-TVA RO e-TVA return and the values filled in by the taxable person registered for VAT purposes through the value added tax return.
2. ” The “RO e-TVA compliance notification” contains information on the significant differences between the amounts filled in by the taxable person registered for VAT purposes through the value added tax return (form 300) and the amounts pre-filled in through the RO e-TVA pre-filled return approved by Order of the President of the National Agency for Tax Administration no. 3775/2024 for the approval of the model and content of the “RO e-TVA pre-filled return” form.
3. ” The “e-VAT RO e-TVA compliance notification” shall be sent, for each tax reporting period, to taxable persons registered for VAT purposes pursuant to Article 316 of Law no. 227/2015 on the Tax Code, as amended and supplemented, by electronic means, within the deadline set by Government Emergency Ordinance no. 70/2024 on some measures for implementation and use of the pre-completed RO e-TVA return and the use of data and information through the implementation of a specific governance system, as well as other tax measures, as amended and supplemented.
4. Within 20 days from the date of receipt of the notification, in accordance with Article 5 paragraph (8) of Government Emergency Ordinance no. 70/2024, as amended and supplemented, the taxable person registered for VAT purposes has the obligation to transmit in response to it, by electronic means, the result of the checks carried out on the differences communicated by the “e-VAT RO e-TVA Compliance Notification”.
5. The provisions of paragraph 4 shall enter into force on January 1, 2025.
6. In the case of taxable persons applying the input VAT system in accordance with Article 282 paragraphs (3) – (8) of Law no. 227/2015 on the Tax Code, as amended and supplemented, the provisions of item 4 shall enter into force as of August 1, 2025.
7. The RO e-VAT compliance notification does not constitute a tax administrative act within the meaning of Article 46 of Law no. 207/2015 on the Fiscal Procedure Code, as amended and supplemented.
Source: ANAF