The main aspects related to RO e-VAT are:

• RO e-VAT is implemented starting with 01.08.2024 for transactions made by VAT payers starting with 01.07.2024.
• RO e-VAT statement will be sent for each tax period, to persons which are registered for VAT purposes, through SPV, no later than 5^th of the month following the deadline for submitting the VAT statement.
• The RO e-VAT statement does not constitute a debt instrument within the meaning of Fiscal Procedure Code.
• After receiving the RO e-VAT statement, the persons registered for VAT purposes check the information received in accordance with the operations performed. If significant differences are identified between the values provided by RO e-VAT statement and the VAT statement submitted by the tax payer, ANAF will send through SPV a compliance notice called “Notificare de conformare RO e-TVA”, no later than 5^th of the month following the deadline for submitting the VAT statement. The significant differences are the values that exceed the materiality threshold that meets the cumulative conditions of at least 20% in percentage and an absolute value of at least 5.000 RON.
• After receiving the compliance note, the VAT payers have the obligation to transmit by electronic means, within 20 days from receiving the compliance note, the result of the verification made on the communicated differences – will enter into force starting with 01.01.2025.
• Failure to comply with the obligation to respond to the compliance notice within the above mention deadline constitutes a contravention and is sanctioned with a fine as follows: from 5.000 RON to 10.000 RON for large taxpayers, from 2.500 RON to 5.000 RON for medium taxpayers and from 1.000 RON to 2.500 RON for small taxpayers and individuals.
• Regarding the tax payers which apply VAT collection system, the provisions regarding the RO e-VAT statement will enter into force starting with 01.08.2025.
• By ANAF Order no. 6.234/2024, the template and the content of “Notificare de conformare RO e-VAT” form were approved. According to the order, only the differences regarding the deliveries of goods and supplies of services will have to be justified (rows 09, 10 and 11 from the VAT statement).
• The RO e-VAT statement was implemented by OUG no.70 from 21.06.2024, OUG that was modified by OUG no. 87 from 28.06.2024. Also, by the Order no. 3.775 from 18.07.2024 the model and the content of the “RO e-VAT statement” form was approved.