The RO e-tva system

By documents, legislation, obligations

The RO e-tva system

Starting from July 1, 2025, the obligation of taxable persons to respond to the Compliance Notices sent by ANAF, if significant differences are identified between the values ​​pre-filled through the RO e-TVA pre-filled statement and the values ​​filled in by the taxable person registered for VAT purposes, through the VAT statement.

The RO e-TVA system requires the generation by ANAF of a pre-filled VAT statement, using the data collected from the SAF-T declarations, e-Bill, e-Transport, D394 and cash registers. This statement is sent to the taxpayer by the 5th of the month following the legal deadline for submitting the VAT statement.

In the situation where they identify significant differences between the values ​​pre-filled through the RO e-TVA pre-filled statement and the values ​​filled in by the taxable person registered for VAT purposes through the value added tax statement, ANAF notifies the taxable person by electronic means

By significant differences are understood values ​​that exceed the threshold of significance that fulfills the cumulative conditions of minimum 20% in percentage share and an absolute value of minimum 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.

Starting with July 1, 2025 (or August 1, 2025 for VAT at collection), The taxpayer has the obligation:

  • on CONSIDER the notification received;
  • on send a justifying answer by electronic means within 20 days of receiving the notification;
  • to correct any errors or to provide explanations, documents or supporting arguments.

According to the legislation in force (OG 70/2024), failure to fulfill the obligation to respond to the compliance notification attracts the following sanctions:

  • between 1,000 - 2,500 lei for individuals and other legal entities;
  • between 2,500 - 5,000 lei for medium taxpayers;
  • between 5,000 - 10,000 lei for large taxpayers.

Taxpayers who do not answer or provide incomplete answers can be labeled as taxpayers with high fiscal risk, which means:

  • increased probability of being selected for fiscal or anti-fraud control;
  • risk of being considered as having a potential danger of improper VAT refunds;
  • increased risk of blocking VAT refunds and special monitoring.
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