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 1st, 2024, for the operations made starting July 1st, 2024.
The Romanian version of this newsletter is available here.
