Emergency Ordinance no. 70/2024 regarding certain measures for the implementation and use  of the pre-filled RO e-VAT return and the valorification of data and information through the  implementation of a specific governance system, as well as other fiscal measures (Official Gazette no. 582 of 21.06.2024) 

By Emergency Ordinance no. 70/2024 it is implemented the national RO e-VAT system and the pre filled RO e-VAT return. Of the most important provisions, we mention: 

• The date of implementation for the pre-filled RO e-VAT return is the 1st of August 2024 (which  will include the operations carried out starting the 1st of July 2024). 
• The pre-filled VAT return will include data declared by taxpayers in various systems organized  by the Ministry of Finance and ANAF, such as RO e-Invoice, RO e-Transport, RO e-Sigiliu, RO e SAF-T, RO e-Electronic cash registers, the integrated customs system and other systems of  the Ministry of Finance. 
• The pre-filled VAT return will be sent by the tax authorities to taxpayers via the Virtual Private  Space by the 20th of each month following the end of the fiscal period. Significant differences  between the pre-filled VAT return and the VAT return submitted by taxpayers, defined as being  of at least 20% and RON 1,000 (cumulatively), will be notified by ANAF through Virtual Private  Space. 
• Taxpayers are obliged to respond in writing to the tax authorities to justify the significant  differences between the pre-filled return and the return submitted by the taxpayer. 
• Failure to submit or late submission of the Notification regarding significant differences is  sanctioned with fines between RON 2,000 and RON 10,000. The grace period for non application of the fines is of 90 days computed from the 21st of June 2024.  
• Additional criteria are established for classifying a taxpayer in the high fiscal risk category in  the event of failure to submit or properly justify significant differences between the VAT  return submitted by that taxpayer and the data included in the pre-filled VAT return. 
• Premises are introduced for amendment of the deadlines for the submission of the VAT  Recapitulative statement (D390) and Form 394 regarding supplies and purchases carried out  on the national territory. 
• The model and content of the pre-filled VAT return, ANAF Notification on significant  differences and taxpayer’s answer to the Notification regarding significant differences will be  approved via ANAF Order within 10 working days since the present GEO comes into force.

Emergency Ordinance no. 69/2024 for amending of certain acts in the field of management and  implementation of the national system on electronic invoicing RO e-Invoice and electronic  fiscal cash registers, as well as for other fiscal measures 

(Official Gazette no. 582 of 21.06.2024) 

GEO no. 69/2024 certain amendments are brought to the following normative acts: 

GEO no. 120/2021 on the administration, functioning and implementation of the national system  on electronic invoice RO e-Invoice and electronic invoice in Romania: 

• RO e-Invoice system is extended to B2C transactions as well. Between the 1st of July 2024  and the 31st of December 2024, submission of invoices via the national RO e-Invoice system  for B2C transactions in optional, while starting the 1st of January 2025, the use of this system  will become mandatory. 
• The obligation to submit invoices via the RO e-Invoice system is of 5 calendar days from the  date the invoice is issued, but not later than 5 days from the 15th day of the month following  the date of supply. 
• Clarifications are provided regarding operations exempt from reporting in the RO e-Invoice  system, such as operations outside the VAT scope and those not included in the VAT taxable  base for which there is no legal obligation to issue fiscal invoices according to tax law. 
• Additional information is introduced concerning other types of legal entities that may opt to  use the RO e-Invoice system, as well as those required to report invoices through this system  under specific conditions. 

• “RO e-Invoice register of forced execution” applicable for enforcement bodies is introduced. 
  • Amendments to the fines imposed for failure to comply with the deadlines for submitting  invoices are introduced. 

OUG 28/1999 on the obligation of economic operators to use electronic cash registers Amendments are introduced in respect to the minimum mandatory elements of a tax receipt. 

• The obligation to use QR codes for certain elements on the tax receipt are introduced. In this  respect, the obligation for users of electronic fiscal cash registers that do not allow printing  of QR codes is to comply with such regulation within 2 years from the entry into force of this  Emergency Ordinance. 
• Amendments are introduced in respect to the elements of the Daily Closing Tax Report. 

Government Ordinance 6/2019 on the establishment of certain tax incentives 

• A series of amendments are introduced regarding: the object of restructuring of budgetary  obligations, measures for canceling the main budgetary obligations, payment relief,  accessory obligations.

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For additional details regarding the above, you can contact any member of the Taxhouse team or you can send us an e-mail at office@taxhouse.ro.