e-TVA: The Pre-Filled VAT Return and Reconciliation, Explained Simply

e-TVA (RO e-TVA) means the pre-filled VAT return: ANAF automatically generates a return starting from the data it already has about your company — especially the invoices reported in RO e-Factura — and you compare it with your own records and explain the differences.

The core idea: the state no longer just waits for you to declare everything; it proposes a pre-filled version, and you confirm or justify the deviations. This guide explains what it is, where the data comes from, and how you reconcile it.

What the pre-filled return is

The pre-filled return is a “proposed” VAT return, built by ANAF from the information in its own systems. In practice:

• ANAF gathers data on collected and deductible VAT from the invoices in e-Factura and other sources;
• it generates the pre-filled values for the return’s lines;
• you compare them with your accounting records and explain where they differ.

The goal is to reduce evasion and errors, but also to push you toward greater data discipline: if your invoices in e-Factura are correct and complete, the pre-filled return will be close to reality.

Why the accuracy of e-Factura matters

Because the main source of e-TVA data is e-Factura, any problem there propagates into the pre-filled return:

• invoices not transmitted to SPV → missing from ANAF’s calculation;
• invoices rejected and not resent → not taken into account;
• wrong VAT rates → differences in the return.

In other words, correct e-Factura = e-TVA without surprises. An automated flow of sending + checking invoice status is the best insurance.

What the differences are (and the compliance notification)

When your values don’t match ANAF’s pre-filled ones, differences appear. Depending on the context, ANAF may request explanations (a compliance notification). Differences can have legitimate causes — period timing gaps, cash-accounting VAT, special operations — but they must be identified and justified in time.

That’s why it matters not to wait: the earlier you reconcile, the more time you have to correct an invoice or prepare a justification.

How facturifirma helps with e-TVA

facturifirma does not file the return and does not automatically retrieve the pre-filled values from ANAF’s system. What it does instead is tackle the root cause of e-TVA differences directly: it keeps your data clean and gives you the reports you need to check the pre-filled return against.

• Correct e-Factura — sending and checking invoice status (accepted/rejected) ensures that exactly the same invoices reach ANAF, so the source of the pre-filled return is correct.
• The VAT report — VAT collected by rate and category, for a period: the baseline against which you compare ANAF’s pre-filled values.
• The sales journal — invoice-by-invoice detail, to quickly find a missing invoice or one with the wrong rate.

In other words: we don’t do the reconciliation for you, but we give you exactly the clean data and reports you need to compare against the pre-filled return and correct things in time.