Inform Ro e-VAT

Starting January 1, 2025, the new obligation to respond to compliance notifications RO e-TVA introduces a specific procedure for taxpayers receiving these notifications from the National Agency for Fiscal Administration (ANAF). The purpose of this measure is to improve tax compliance and reduce errors and discrepancies in the registration and declaration of VAT. Here are some additional details about this obligation:

1. Who is targeted?

All taxpayers registered for VAT purposes, regardless of size or area of activity, may receive compliance notifications RO e-TVA if ANAF identifies discrepancies or inconsistencies in their VAT declarations.

2. Types of compliance notifications

ANAF will issue compliance notifications when it discovers differences between taxpayers' VAT declarations and other sources of tax data. These notifications are designed to encourage the voluntary and prompt correction of discrepancies before control measures or stricter sanctions are enforced.

3. The obligation to respond and the deadline

Taxpayers who receive a compliance notification are obliged to respond within 20 days from the date of receipt.

The response must be provided electronically, through official ANAF platforms, such as the Virtual Private Space (SPV), which allows quick and easy access to tax documentation and provides a clear record of correspondence.

4. The content of the response

In the response, the taxpayer must clarify the situation by providing explanations and, if necessary, corrections regarding the communicated differences.

It is essential that the response is properly documented and includes additional information or relevant justifications for the discrepancies indicated by ANAF, to avoid possible sanctions.

5. Consequences of non-compliance with the obligation

If a taxpayer does not respond within the 20-day period, ANAF may consider this omission as a lack of voluntary compliance, which may lead to the initiation of a tax inspection and the imposition of sanctions.

Failure to comply with this obligation may lead to the calculation of penalties and interest, and in more severe cases, to additional compliance measures or even the initiation of enforcement proceedings.

6. Advantages of implementing this obligation

This obligation to respond to compliance notifications comes as a proactive measure from ANAF to increase the level of tax compliance and reduce discrepancies reported in VAT declarations.

Moreover, taxpayers have the opportunity to correct errors more quickly and avoid sanctions that could result from a detailed tax audit.

This procedure is part of ANAF's efforts to digitalize and modernize fiscal communication and reporting through electronic control systems, such as RO e-TVA.