Romania Softens RO e-TVA Rules After Business Concerns

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 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:

1. Notices were sent too early, without proper review,
2. It was unclear how discrepancies were calculated,
3. There was overlap with other reporting systems (SAF-T, e-Factura),
4. 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The main change is that the legal basis for automatic compliance notices has been removed (several core articles were repealed).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:

1. SAF-T reporting is still mandatory,
2. e-Factura remains in force,
3. VAT returns (Form 300) must still be submitted,
4. 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.