Romania introduces the RO e-TVA pre-filled VAT return from 1 August 2024

What changed in detail

Government Emergency Ordinance (OUG) 70/2024 of 21 June 2024, published in Monitorul Oficial Partea I nr. 582 of 21 June 2024, creates the RO e-TVA national system and the pre-filled VAT return (decontul precompletat RO e-TVA).

ANAF builds the pre-filled return from data it already holds: invoices transmitted through RO e-Factura, RO e-Transport, the RO e-SAF-T standard audit file and the national register of electronic cash registers. Rubrics for which no data is available are left blank, and the return shows which data sources were used; taxpayers may request reports on that data electronically.

Article 3(1) implements the pre-filled return from 1 August 2024 for operations carried out from 1 July 2024 by persons registered for VAT. Article 3(2) has ANAF send it for each tax period through the taxpayer’s private virtual space (SPV). Article 3(5) states that the pre-filled return is not a title of tax claim, so the taxpayer’s own VAT return remains the filing that counts.

What it means

RO e-TVA is still in force, but its enforcement side has changed since this ordinance. OUG 89/2025 (Monitorul Oficial nr. 1.203 of 24 December 2025, in force 1 January 2026) repealed the fines in art. 7 and the risk-indicator rules in art. 8(1) and (3). It did not repeal the notification of significant differences or the taxpayer’s justification note (arts. 5(1)-(7) and 6), so ANAF can still flag differences between a taxpayer’s return and the pre-filled one. The suspension of these rules for cash-accounting VAT payers ran until 30 September 2026; that date has passed, and no extension was found in the sources checked.