Precompleted E-TVA settlement

RO E-TVA system is the electronic system through which it will automatically generate the pre-compliant settlement. This means that the authorities will use data and information taken from other already functional computer applications, such as E-making, SAF-T, cash registers, E-transport, thus facilitating the verification and monitoring of real-time data.

The precompleted RO E-TVA settlement is transmitted, for each fiscal reporting period, to the taxable persons registered for VAT purposes until the 5th of the month following the legal deadline for submitting the value added tax.

The pre-intemplet return RO E-TVA is implemented on August 1, 2024 for the operations performed starting July 1, 2024 by taxable persons registered for VAT purposes.

In the situation in which significant differences are identified between the pre-compliant values ​​through the pre-compliant RO E-TVA and the values ​​completed by the taxable person Registered for VAT purposes by the value added tax return, ANAF notifies the taxable person by electronic means.

By significant differences are understood the values ​​that exceed the meaning threshold that meets The cumulative conditions of at least 20% in the percentage share and an absolute value of at least 5,000 lei, results from the comparison of the values ​​registered in the ranks in the value added tax return deposited by the taxable person with those corresponding to the rows in the pre-completted RO E-TVA.