ANAF Refines RO e-TVA As Pre-Filled VAT Reporting Enters New Phase

Romania's National Agency for Fiscal Administration (ANAF) has introduced further refinements to its RO e-TVA regime, as the country's pre-filled VAT return initiative continues to evolve.

The latest updates form part of Romania's broader strategy to use data collected through its growing portfolio of digital reporting systems to support VAT compliance and tax administration activities.

The RO e-TVA system generates pre-filled VAT return information using data already available to ANAF from sources including e-Factura, SAF-T and other electronic reporting platforms.

Recent changes include updates to reflect Romania's revised VAT rates and ongoing adjustments to reporting structures, as the tax authority continues to develop the framework.

The development is significant because it demonstrates how Romania's digital tax strategy is progressing beyond the collection of transaction data and towards the practical use of that information within VAT reporting processes.

Businesses operating in Romania are increasingly being asked to review and reconcile information generated by ANAF against their own VAT records. Where significant discrepancies are identified, taxpayers may be required to provide explanations to the tax authority.

The latest refinements suggest ANAF is continuing to strengthen the connection between digital reporting obligations and VAT compliance activities.

For organisations already complying with e-Factura and SAF-T requirements, the development serves as a reminder that the value of the data being collected extends beyond the reporting obligation itself. Information submitted through these systems is increasingly being used to support wider tax administration processes.

Romania remains one of the most advanced examples of how tax authorities are combining e-invoicing, digital reporting and pre-filled tax return initiatives within a single compliance framework.

Sources

• ANAF RO e-TVA programme documentation
• GEO 13/2026 updates to the Romanian VAT reporting framework
• VATupdate analysis of Romania's RO e-TVA regime
• Fiscal Requirements updates relating to RO e-TVA and VAT reporting changes

This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.