RO e-VAT: Clear obligations for taxpayers from July 1, 2025

Starting from July 1, 2025, the RO e-VAT system will become fully operational, marking a new step in the administrative-fiscal digitization in Romania. In this context, taxpayers are required to pay special attention to the compliance notifications sent by ANAF, in order to avoid the penalties provided by the legislation.

What is the RO e-VAT compliance notification?

The compliance notification is sent to the taxpayer in case ANAF identifies significant differences between the submitted VAT return and the one automatically generated by the RO e-VAT system. These differences are considered significant when:

• exceed 20% as a percentage;
• have an absolute value of at least 5,000 lei.

The issuance of notifications is done through the electronic platform, by the 5th of the month following the legal deadline for submitting the VAT return.

What obligations do taxpayers have?

Within 20 days of receiving the notification, the taxpayer must:

• analyze the indicated differences;
• electronically send to ANAF the results of their own verifications regarding the reported issues.

This obligation applies starting with the VAT return for the month of June 2025. However, considering that the return for May 2025 must be submitted by June 25, and the notifications can be issued starting from July 5, there are certain uncertainties regarding the exact timing of penalties during this transitional period.

What risks may arise for taxpayers?

Failure to fulfill the response obligation within the legal term may have serious consequences:

• fines ranging from 1,000 to 10,000 lei, depending on the size of the taxpayer;
• increased risk of being included in a fiscal risk analysis;
• possibility of being subjected to a comprehensive fiscal audit;
• risk of undue VAT reimbursement, in the absence of complete and conclusive explanations.

For taxpayers applying the cash-based VAT system, the response obligation comes into effect from August 1, 2025.