Legal & Tax Updates

NNDKP Tax Flash No. 4/2024 – The pre-filled RO e-VAT return

Order no. 3775/2024 for the approval of the model and content of the „Pre-filled RO e-VAT return” form was published in Official Gazette no. 726/July 24, 2024

The model and content of the “Pre-filled RO e-VAT return” form are approved.

The pre-filled RO e-VAT return does not constitute a debt title.

The pre-filled RO e-VAT return contains information on the data sources used for pre-filling, respectively:

• recapitulative statement on intra-Community operations (390 VIES);
• informative statement on operations on national territory (394);
• information provided by the Romanian Customs Authority;
• RO e-Cash register system;
• RO e-Factura system;
• the Register of housing purchases with reduced VAT rate;
• RO e-Transport system;
• RO e-SAF-T system;
• other IT systems owned by the Ministry of Finance.

The taxable persons can request by electronic means reports on the data and information from the data sources used.

The pre-filled RO e-VAT return is implemented from August 1^st, 2024, for the operations made starting July 1^st, 2024.

The Romanian version of this newsletter is available here.