E-TVA becomes mandatory: What implications are and how can automated solutions help taxpayers to comply faster

The period of grace for the RO E-TVA system officially ended on July 1, 2025, a moment that marks the transition from an accommodation to an effective compliance. From this date, taxpayers are obliged to respond completely and documented, within a relatively short time, to the E-MVA notifications, in order to avoid the impact on the fiscal risk or the application of fines.

We remind that RO E-TVA is a national computer system that reconstructs the VAT return based on nine sources of taxpayers, including: RO E-Factura, RO E-Transport, cash registers, D390, D394, SAF-T statements.

The end of the grace period for E-TVA opens a stage in which the constant dialogue with the tax authorities, including by clarifying the discrepancies in almost real time-and not only in the inspections-becomes an integral part of the compliance process. In parallel, the authorities continue to develop analysis and control tools, and the taxpayers are expected to lead these increasingly effective controls over time and to simplify the declarative tasks, for the benefit of both parties.

What happens after July 1?

Starting with July 2025, any significant difference between the return of the taxpayer and the pre -compliance by ANAF must be explained. The lack of an incomplete response or response will affect the tax risk indicator – an essential indicator in the selection for tax inspections.

The first compliance notifications that are not the subject of the grace period have already been transmitted from July 5, aiming at the data for May.

What types of notifications do you currently send?

Currently taxpayers can receive three types of notifications:

• E-TVA notifications which requires explanations for the differences between the deposited and pre -compliant settlement; Response term: 20 calendar days.
• Compliance notifications that aims at fiscal risk behaviors; Response term: 30 calendar days.
• Requests of Qualitative Information within the initiatives carried out by ANAF meant to support the process of complying and streamlining the distance fiscal control. These notifications cover information on the nature of some operations (eg services received from the group or from third parties, royalties, interest) and other relevant elements of the last five years; Recommended response time: 10 working days.

What should the taxpayers do?

First of all, it is essential to check the data from the E-TVA data sources. ANAF offers .JSON files (via API) and .CSV (through SPV) containing detailed information about transactions.

In the second step, it is necessary to carry out coherence checks, so as to determine the commercial operations/partners that have generated discrepancies between the data sources. Given the complexity of the data and the short response time, performing these reconciliations should become a procedural and automated process.

After identifying the discrepancies, the taxpayers must provide clear explanations and, if necessary, correct the statements/reports (as the case may be) until the legal term of response to the notification, to ensure the full and according to the response sent to the authorities.

How can we make the response time and the quality of our response more efficient?

PWC Romania has developed an instrument-which you can find here https://www.pwc.ro/en/store/solutia-e-tva.html-which automatically identifies the transactions that generate discrepancies between data sources and ERP systems of taxpayers. When differences are identified, the instrument provides information on the operations and sources of data where they have been identified, allowing the rapid verification of the reports. Users can filter the data verified according to certain parameters, such as the registration code for VAT purposes of the commercial partner, the assigned tax code, etc. The use of the PWC app will help companies to identify the possible identified discrepancies as quickly as possible and to respond within the legal term to the addresses received from the tax authorities.

Article supported by PWC Romania