Romania has limited the enforcement role of the RO e-TVA system through Emergency Ordinance No. 13/2026, removing the legal basis for automatic compliance notices and making the system informational only. While digital reporting obligations like SAF-T, e-Factura, and VAT returns remain unchanged, audits and penalties must now follow standard procedures rather than automated discrepancies.
Romania Softens RO e-TVA Rules After Business Concerns
Public
Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
687
Content accuracy validation date:
25.03.2026
Content accuracy validation time:
08:21h
Romania introduced the RO e-TVA system as a digital tool that uses pre-filled VAT returns and data from systems like e-Factura, SAF-T, customs, and cash registers to detect inconsistencies. Based on these differences, the tax authority (ANAF) could automatically send compliance notices to businesses.
However, since mid-2024, companies raised several issues:
- Notices were sent too early, without proper review,
- It was unclear how discrepancies were calculated,
- There was overlap with other reporting systems (SAF-T, e-Factura),
- The system created a high administrative burden.
In response, Romania adopted Emergency Ordinance No. 13/2026, which significantly limits the enforcement role of RO e-TVA.
The main change is that the legal basis for automatic compliance notices has been removed (several core articles were repealed).
No more automatic compliance notices. ANAF can no longer:
- Automatically send compliance requests based only on system data,
- Require corrections just because of differences in pre-filled VAT data,
- Apply penalties directly based on these discrepancies.
RO e-TVA becomes informational only. The pre-filled VAT return still exists, but:
- It is only a reference tool,
- It does not trigger obligations or penalties,
- Businesses can use it to compare data, but mismatches are not automatically enforced.
Clear separation between data and enforcement:
- Digital systems (e-Factura, SAF-T, etc.) continue collecting data,
- But audits and penalties must now follow standard procedures, not just automated results.
Nothing changes for core obligations:
- SAF-T reporting is still mandatory,
- e-Factura remains in force,
- VAT returns (Form 300) must still be submitted,
- ANAF keeps full audit rights.
In short: the system is not removed, only its enforcement power is paused.
Romania has stepped back from fully automated VAT enforcement because the system was not ready.
However, this is not a rollback of digitalisation, but a temporary adjustment. Businesses should continue ensuring high data quality across e-Factura, SAF-T, and VAT returns, as stricter controls are expected to return in the future.
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