IT Glossary
What is e-TVA?
e-TVA is the pre-filled VAT return that ANAF, the Romanian tax authority, assembles automatically from data it already holds about your company, then compares against the return you actually submit.
The tax authority now knows what your VAT return should say before you file it. That single change is what e-TVA amounts to. Using the invoice data already flowing through the national e-invoicing platform, the electronic cash register reporting stream, customs records and the standard audit file, ANAF — the Romanian tax authority — assembles a draft VAT return for each taxable person and publishes it in the taxpayer portal. Your accountant still prepares and submits the real return; the system then compares the two and, where the difference exceeds tolerance, issues a notification requiring an explanation within a set deadline. Nothing here changes what you owe. What changes is the direction of proof: discrepancies are surfaced automatically and promptly rather than during an inspection years later, and unexplained ones become a documented refusal to cooperate. The companies that find this comfortable are the ones whose invoicing, stock and accounting systems already agree with each other. The companies that find it painful discover, usually in the first month, that three of their systems have been telling three different stories.
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Why it matters for your business
Differences seen before the inspector does
Comparing your own figures with the pre-filled draft each period turns a future audit finding into this month's correction.
Documented answers to notifications
Systems that reconcile invoices, stock and ledger automatically produce the evidence a notification demands without a manual reconstruction.
Fiscal discipline without extra work
The reconciliation happens inside the software that already holds the data, so accuracy improves without adding month-end hours.
Frequently asked questions
Does e-TVA replace the VAT return my accountant files?
No. The pre-filled version is a comparison instrument, not a substitute. Your company remains responsible for preparing and submitting the statutory return, and remains liable for its content. The pre-filled draft simply means an authority-generated expectation exists in parallel, and that a gap between the two now triggers a process automatically.
Where does the tax authority get the data for the pre-filled return?
From streams your company already feeds: structured invoices submitted to the national e-invoicing platform, electronic cash register reporting, customs declarations, the standard audit file and other statements on file. This is precisely why invoicing hygiene now has downstream consequences — an invoice issued incorrectly does not stay a local error, it becomes part of the state's model of your business.
What do I do when my return differs from the pre-filled one?
Differences are expected and often legitimate: timing of deduction, corrections, transactions outside scope, invoices in dispute. The obligation is to respond within the stated deadline with an explanation and supporting documents. Build the habit of reconciling before filing rather than after being asked, because an explanation prepared under a deadline is always weaker than one prepared calmly.
Let’s talk about your project
Message us on WhatsApp or send an email — you talk directly to a developer.
office@northdan.com · +40 752 070 247