- The VAT return and the sales and purchase books are submitted online through the e-filing account, as they were in 2021.
- In September 2021, the completion of the fields was still partially done manually, combining data from registered invoices and from the tax receipt book.
- Normative Act No. 27/2021 postponed the implementation of the sanctions until January 1, 2022, as a transitional period, a deadline that has long since passed.
In September 2021, the General Directorate of Taxes confirmed that the VAT return and the sales and purchase books would continue to be submitted through the electronic filing account, e-filing, even during the period of the extension of fiscalization. The completion of the fields was done partially manually, as it combined data from fiscalized invoices with that from the tax receipt book, which was still in use by some businesses at the time.
From our daily work, we see that the declaration channel, e-filing, is essentially the same today, while the manual part from back then no longer makes sense, since every invoice now passes through the fiscalization system.
What remains valid and what doesn't
E-filing remains the official channel for submitting the VAT return and sales and purchase books even today. What has changed is that invoice data no longer requires manual completion combined with invoice booklets, since the fiscalization system now provides a single, comprehensive source of data. Also, the transitional period for postponing sanctions until January 1, 2022, provided for by Normative Act No. 27/2021, ended long ago.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The data comes directly from the fiscalization.
Today, VAT reporting is based primarily on data that comes automatically from the fiscalization system, significantly reducing the manual work of the past. This is also one of the reasons why the tax administration can easily cross-reference your returns with the actual invoices. We have explained it in What the tax administration sees in your business data.
How we handle this with our clients
We prepare and file our clients' VAT returns via e-filing, verifying that the data from the fiscalized invoices fully matches the sales and purchase books before submission.
