Romania
e-VAT Updates applicable as of August 2024
The Romanian Government published a draft of an Emergency Order no.70/2024 for e-VAT return.
The pre-filled RO e-VAT return will be implemented on August 1, 2024 for operations carried out by taxable persons registered for VAT purposes in Romania. The RO e-VAT return will be submitted, for each fiscal reporting period, through the Virtual Private Space (VPS) up to the 20th of each month following the end of the fiscal period.
The RO e-VAT return contains data and information regarding the operations declared by taxable persons and transmitted in the systems of Ministry of Finance and the National Agency for Fiscal Administration (ANAF), such as: RO e-Factura, RO e-Transport, RO e-Sigiliu, SAF-T, RO e-Cash registers, customs integrated computer system and other relevant data and information existing in the tax authorities IT systems, including from the informative statements submitted to ANAF by taxable persons registered for VAT purposes.