News regarding the form of notification of RO e-VAT compliance

The RO e-TVA system sends the taxpayer a pre-filled return monthly, without exempting them from the obligation to submit the VAT return included in Form 300. If significant differences are found between the values declared by the taxpayer and those generated automatically by the RO e-TVA system, the competent tax authority will send the RO e-TVA Compliance Notification to those concerned.

According to Article 5 paragraph (1) of Emergency Government Ordinance no. 70/2024, significant differences are understood as values exceeding a significance threshold that meets the cumulative conditions of at least 20% in percentage rate and an absolute value of at least 5,000 lei, resulting from comparing the values entered in the VAT return submitted by the taxable person with those corresponding to the pre-filled RO e-TVA return.

According to the Order, the RO e-TVA Compliance Notification is sent by ANAF for each reporting tax period through electronic means. The taxpayer is obliged to send a response regarding the outcome of the checks carried out on the differences communicated via the Notification. This response must be sent within 20 days of receiving the Notification, using electronic means.

Failure to meet the taxpayer's obligation to send a response within 20 days of receiving the Notification constitutes an offense and is sanctioned differently based on the taxpayer's category. Thus:

• For taxable persons registered for VAT purposes, the fine ranges from 5,000 lei to 10,000 lei;
• For legal entities classified as large taxpayers, the established fine is 2,500 lei to 5,000 lei;
• For medium-sized legal entities, as well as other legal entities and individuals, the penalty is a fine ranging from 1,000 lei to 2,500 lei.

Additionally, failure to provide or partially providing information to clarify differences is a risk indicator concerning the level of VAT declaration, and not sending a response to the compliance notification for e-TVA and failing to provide complete and/or conclusive information for clarifying differences poses a risk of undue VAT reimbursement.

The normative act will come into force on January 1, 2025, but for taxable persons applying the cash basis VAT system, these provisions will apply starting August 1, 2025.