ANAF has published the official form for the pre-completed e-TVA return, which will be implemented starting August 1, 2024, for operations related to the month of July. The publication of this official model is equivalent to the actual start of the RO e-TVA system, provided so far only at the legislative level. The first pre-filled statements should reach companies in September, if the tax authorities follow the official calendar.

The pre-completed VAT statement was formalized on July 24 by ANAF Order no. 3.775/2024. The form contains all the lines from the usual VAT Return (form 300), but also a series of separate columns for entering information on the data sources used by ANAF for pre-filling these declarations. Moreover, the form can include some warnings on how to extract specific information from certain data sources.

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.

According to the provisions of the ANAF Order, taxpayers will be able to request reports on the data used by the authorities to generate it, and the pre-filled statement will not constitute a claim.

The normative act also emphasizes that taxable persons registered for VAT purposes must continue to submit the value added tax return (form 300), up to and including the 25th of the month following the one in which the fiscal period ends, correctly entering, completely and in good faith the information provided by the form, corresponding to the real tax situation.

Next steps in implementing the system

Now that the pre-filled VAT return model has been formalized, the authorities will be able to implement the planned implementation schedule for the RO e-TVA system, which means that in September companies can already expect to receive the first pre-filled returns.

We remind you that, according to the legal framework of e-VAT, pre-filled returns are sent by electronic means until the 5th of the month following the legal deadline for submitting the VAT return. Given that for July operations, the deadline for submitting the general return (form 300) will be August 25 for monthly VAT payers, they should receive their pre-filled returns from the tax authorities by September 5.

After receiving the pre-filled return, taxpayers must check the data and information provided by ANAF to see if they correctly reflect the taxable operations carried out and the fiscal state of affairs.

Furthermore, if ANAF identifies significant differences (over 20% in percentage and an absolute value of at least 5,000 lei) between the values ​​declared by the final VAT returns submitted by taxpayers (form 300) and the pre-filled ones, taxpayers will receive a “Notification of RO e-VAT compliance”. However, it should be stated that, although it should also have formalized this model form, ANAF has not yet published it, but it is very possible that it will be finalized during August.

From next year, companies that receive such notifications will have the obligation to respond within 20 days and justify those differences, 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.
Fortunately for companies, until the end of this year, the RO e-TVA system will operate rather in test and calibration mode, with the sanctioning regime being fully postponed until January 1, 2025.

Article published in TaxNews