ANAF recently published the order approving the model and content of the “RO e-TVA Compliance Notification” form, marking a decisive step in the digitalization of tax compliance. With the publication of this document, at least for the time being, the e-TVA system has all the elements to be properly put into operation, which has happened since the beginning of September, when ANAF started to issue both the first pre-filled VAT statements , as well as the associated compliance notices, which signal to companies the differences between the VAT data reported by them and those that exist in the records of the central tax administration.

The “Notification of RO e-TVA compliance” form, approved on September 3, two days before sending the first pre-filled VAT returns, does not represent a fiscal administrative act within the meaning of art. 46 of the Fiscal Procedure Code. In other words, the notifications sent by ANAF cannot be disputed, suspended or canceled as happens with other documents issued by the tax authorities. However, they give companies that receive them the opportunity to correct any errors without the pressure, at least until the end of this year, of immediate legal consequences.

The compliance notices include information regarding the significant differences between the values ​​filled in by taxpayers in their VAT return (submitted to ANAF as before) and the values ​​that exist in the tax records of the authorities, communicated by the institution through the pre-filled RO e-TVA return. The verifications will focus, at least for the time being, on the deliveries of goods and the provision of services within Romania, the targeted lines of the statements being those that reflect the VAT related to local transactions with rates of 5%, 9% and 19%.

The notification transmission procedure is automated and fully digitized. Notifications are sent electronically to taxpayers by the 5th of the month following the legal deadline for submitting the VAT return. From January 1, 2025, taxpayers will have 20 days to respond to these notifications, under the threat of fines that vary between 1,000 and 10,000 lei, but also of risks related to the triggering of fiscal controls. Companies will have to check the differences reported by ANAF and communicate, also electronically, the results of the checks carried out and justify why different VAT values ​​appear for national transactions.

Notifications are sent only for VAT differences considered significant, i.e. those that exceed certain thresholds of significance between the values ​​declared by the final VAT returns submitted by taxpayers (form 300) and those pre-filled: over 20% in percentage rate and an absolute value of minimum 5,000 lei.

Although the obligation to respond to compliance notices and related sanctions will only come into force on January 1, 2025, ANAF has already started issuing such documents starting on September 5. The first notifications were sent simultaneously with the first pre-filled VAT statements, thus marking a test stage of the new RO e-TVA system.

We remind you that the generation of the pre-filled statement is based on the data and information regarding the economic operations declared by the taxable persons and transmitted in the IT systems of the Ministry of Finance and the National Agency for Fiscal Administration until the date of its preparation. The systems that ANAF will use are: RO e-Invoice, RO e-Transport, RO e-Seal, RO SAF-T, RO electronic cash registers, the Integral Customs IT System, as well as other IT systems owned by the Ministry of Finance .

At this moment, taxpayers are not obliged to respond or make corrections as a result of notifications already issued by ANAF. However, we recommend that all companies that have received them check the data submitted by the institution, even if there are no associated sanctions yet. The regulated transition period until the end of this year gives taxpayers the opportunity to adjust to the new RO e-VAT system, without the immediate pressure of sanctions, so as to calibrate and prevent potential compliance issues once the system becomes mandatory in its entirety.

Article published in Business-Mark.ro