E-VAT and compliance notifications

E-VAT and compliance notifications: Why caution is essential – Recommendations from our colleague, Florina Chițu, Senior Consultant Geseidl Consulting Group

Although the e-VAT system is still in the testing phase until mid-2025, and compliance notifications issued by ANAF are not yet mandatory, the legislative uncertainty surrounding their applicability raises serious questions. In this context, our colleague, Florina Chițu, Senior Consultant at Geseidl Consulting Group, recommends a cautious and proactive attitude from all taxpayers.

“The lack of firm clarifications regarding the moment from which a response must be provided to e-VAT notifications should not be interpreted as permission to ignore ANAF communications. On the contrary, our advice is to treat these notifications with the utmost seriousness from now on,” emphasizes Florina Chițu.

What do we know so far?

Starting from July 1, 2025, the response to compliance notifications becomes mandatory for taxpayers applying the normal VAT regime, one month later for those under the cash accounting VAT scheme. However, there are uncertainties regarding the first targeted return, and current legislation does not clearly specify whether notifications from July (for the May return) will generate obligations or not.

“There are aspects that are not clearly defined in the legislation. That is why it is better to be proactive than reactive. Responding to notifications, even in this testing phase, can demonstrate the good faith of the taxpayer and can prevent possible complications later on.”

In conclusion, the testing period of the e-VAT system should not be treated as a period of relaxation but as an opportunity for adaptation and adjustment to a system that will soon become mandatory. Caution and vigilance are essential to avoid potential sanctions or administrative blockages after July 1, 2025,” concludes Florina Chițu.