The VAT Report: What It Contains and How to Use It for Your Return

The VAT report shows you, for a chosen period, how much VAT you collected, structured by rate and fiscal category. It’s the tool with which you check and prepare your VAT return — and with which you compare your data against ANAF’s pre-filled return (e-TVA).

What the VAT report contains

A useful VAT report shows, for the selected period:

• the taxable base (the value excluding VAT) for each rate;
• VAT collected for each rate (e.g. 21%, 11%, 0%);
• the fiscal category (BT-118 in e-Factura): normal regime, reverse charge, exempt with deduction right, exempt without deduction right;
• the totals for the period.

This structure isn’t arbitrary: it mirrors the logic of the lines in the VAT return (form 300).

Why the structure by rate and category matters

The return requires VAT broken down correctly. If you have invoices with reverse charge, exemptions or different rates, they need to end up on the right lines. A report that already groups them by rate + category makes preparing your return much simpler and reduces the risk of errors.

How it relates to the sales journal

The sales journal lists, document by document, the issued invoices (number, date, client, base, VAT, total). The VAT report is, in essence, the aggregation of this data by rate and category. Together they give you:

• the detailed view (the journal) — for checking each invoice;
• the summary view (the report) — for the return.

How it relates to e-TVA (the pre-filled return)

Because ANAF builds the pre-filled return from invoices reported in e-Factura, your VAT report should be nearly identical to the pre-filled values — if the invoices are correct and transmitted. When differences appear, the VAT report is the first place to look for them.

How it works in facturifirma

facturifirma generates the VAT report (collected VAT by rate and category) and the sales journal for the chosen period, directly from the invoices you issue and send to SPV. Everything starts from the same source — your invoices — so the data is consistent across the report, the journal and e-Factura.