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Update on Romania's e-VAT Pre-Filled Returns: A Move Towards Enhanced Enforcement

Romania's e-VAT (RO eVAT) system represents a significant shift in VAT reporting, with the tax authority leveraging sophisticated data sources and automated tools to enhance compliance and reduce the burden of traditional reporting methods.

The recent developments reflect a broader movement towards increased scrutiny and efficiency, marking a pivotal juncture in the relationship between taxpayers and the National Agency for Fiscal Administration (ANAF).

Overview of Romania’s e-VAT System

The e-VAT framework is designed to pre-fill VAT returns for businesses by utilizing a combination of e-invoicing, Standard Audit File for Tax (SAF-T), and various other datasets. This reconstruction of VAT positions demands that taxpayers meticulously reconcile and justify discrepancies between their submitted returns and the reports generated by ANAF. The effectiveness of this initiative has prompted ANAF to refine its approach, moving towards enhanced enforcement capabilities and reduced transparency concerning taxpayer risk profiles.

Recent Developments and Pilot Program

ANAF announced its intention to implement taxpayer testing tools that may ultimately result in the discontinuation of the traditional VAT return (D300). This initiative is part of ANAF’s ongoing SAF-T modernization program and signifies a strategic shift towards a tax authority-driven reporting landscape.

The pilot program, which commenced in October 2025, involves a rigorous testing phase where ANAF evaluates the consistency of VAT data reported through the SAF-T declaration (D406) against the information presented in VAT returns (D300 and D301). The ambitious long-term objectives of this program include:

  • Automatic pre-filling of VAT returns using SAF-T data.
  • Facilitation of taxpayer validation and reconciliation before filing.
  • Potential removal of separate VAT return submissions altogether.

This pilot currently involves 34 businesses from diverse sectors such as banking, energy, insurance, construction, and retail, reflecting a cross-industry commitment to enhancing VAT compliance.

Scrutiny Intensifies: From Totals to Transaction-Level Monitoring

A defining characteristic of the RO eVAT initiative is its departure from traditional methods of evaluating VAT returns. Instead of merely comparing aggregate VAT return totals with SAF-T totals, ANAF is conducting a detailed analysis of line-by-line entries within the VAT returns. This nuanced approach demonstrates a broader European trend, as tax authorities increasingly adopt transaction-level monitoring and validation processes to ensure compliance.

The scale of scrutiny is anticipated to deepen further with new measures introduced under Government Emergency Ordinance (GEO) No. 13/2026. Key changes include:

  • The suspension of ANAF’s obligation to communicate taxpayer risk classifications until December 31, 2026, effectively curtailing taxpayers’ visibility into their audit risk profiles.
  • A corresponding increase in data-driven monitoring capabilities by ANAF without the requisite transparency for taxpayers.

Upcoming Changes and Compliance Requirements

With these measures, Order No. 3789/2024 will expand the RO e-Invoice Register and align operational rules with GEO No. 120/2021, standardizing reporting requirements across the board. Furthermore, mandatory e-invoicing will extend to designated individuals starting June 1, 2026.

Key data sources feeding into the RO eVAT system include:

  • Mandatory e-invoicing
  • SAF-T declarations
  • e-transport National System
  • RO e-seal
  • e-cash registers
  • Recapitulative statements (Intrastat; ESLs)
  • Customs data

 

Taxpayers will continue to submit regular VAT returns; however, if discrepancies exceed the higher amount of 20% VAT due or RON 1,000 (approximately €200), they are required to provide explanations to ANAF within a 10-day window via the Virtual Private Space (VPS) platform. Failure to address these discrepancies could result in potential fines and triggering of audits. Read article: Why Reconciling VAT Returns, SAF-T, and E-Invoicing Reports Is Now Non-Negotiable

 

Conclusion

As Romania's e-VAT system evolves, taxpayers are advised to stay vigilant and proactive in their VAT reporting practices. The shift towards enhanced scrutiny and data-driven monitoring by ANAF underscores the importance of maintaining accurate and transparent records. Businesses must adapt to these changes, leveraging the tools and resources available to ensure compliance in an increasingly automated VAT landscape. With the landscape rapidly changing, staying ahead of developments in e-VAT will be crucial for all stakeholders involved. 

Country update for Romania
01 June 2026
Stay informed about the latest indirect tax developments in Romania, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Romania.