Significant differences identified by the Romanian tax authorities within the RO e-VAT pre-filled returns

The RO e-VAT pre-filled return collects information from all other electronic reports available to the tax authorities.

Based on the information collected, the tax authorities provide the RO e-VAT pre-filled return to taxpayers by the 5th of the month following the one in which the VAT declaration and payment are due. Significant differences between the VAT returns and the RO e-VAT return must be notified to the taxpayer by that date and taxpayers are required to respond to this Notification within 20 days.

September was the first month in which the RO e-VAT pre-filled return was sent to taxpayers. Inconsistencies between the electronic fillings submitted by the taxpayers and the tax authorities' data were observed.

In October part of these inconsistencies were settled based on direct communications between the tax authorities and taxpayers, but the process is far from achieving the desired result, while increasing the administrative burden for taxpayers.

Penalties for not complying with these obligations will apply from 1 January 2025.

Key takeaway

Starting 1 January 2025, the differences identified in the e-VAT return will impact the level of risk for taxpayers. High tax risk could further lead to an increased number of tax audits carried out either as on-site and/ or remote audits. Taxpayers must therefore ensure that their filings are as accurate as possible.

Reference

Government Emergency Ordinance no. 70/21.06.2024 and subsequent implementation normative acts