ANAF publishes the EVAT by the 5th of the month following the due date of the VAT Return (D300) in the Virtual Private Space. ANAF uses multiple sources to complete the EVAT, like for example the SAFT, D300, D394, the electronic invoices, the e-transport document etc. ANAF will cross check any inconsistencies with the D300, which will need to be explained by the taxpayer. For this ANAF will issue a compliance notice that has to be answered within 20 days from date of receipt.
As a reminder the SAFT will also be required for non-residents registered for VAT in Romania as from 2025.
At Pincvision we offer VAT compliance solutions and we can automatically retrieve and reconcile the pre-filled E-VAT return against available underlying sources and the D300 return. Our solution can provide a clear audit trail by reconciling the ANAF e-VAT details with the original source documents.
Please contact us using the form below should you require any further information. ⬇️⬇️
Daniëlle van der Meulen-Idema
Sr. VAT Specialist

