e-VAT Declaration
About
The e-VAT module enables generation and verification of the pre-filled VAT return, providing the ability to compare information from Business Central with data received from ANAF through the SPV platform.
The e-VAT Declaration facilitates cross-checking of information with:
- RO e-Invoice - electronic invoices
- RO e-Transport - transport documents
- Fiscal declarations - D394 and D300
- RO SAF-T - standard audit file for tax
- Other informatic systems of fiscal authorities
Attribute Import
The attribute list updated by the Ministry of Finance must be imported periodically:
- Download the Excel file from the official MF website (section "Pre-filled settlement fields")
- Import into Business Central through e-VAT Attribute List > Excel Import
e-VAT Report Generation
The report generation process:
- Access e-VAT RO > e-VAT Statement
- Create a new entry with Code, Description, Month, and Year
- Process data using the Process action
- View results in the Reports section
Report Content
The e-VAT report displays:
| Section | Content |
|---|---|
| e-VAT Statement Lines | Attributes with taxable base and VAT values |
| E-Shipment | Data from E-Transport |
| POS | Z reports from cash registers |
| Customs Import | Customs import data |
| e-Invoice List | Data from e-Invoice |
Comparison with ANAF
The generated results can be compared with the pre-filled return received from ANAF through the SPV platform, facilitating the identification of any discrepancies.
Terms
- e-VAT: Electronically pre-filled VAT return
- SPV: Private Virtual Space
- D300: VAT Declaration
- D394: Informative declaration regarding supplies/services and acquisitions