The new pre-filled e-VAT return: What Order 409/2026 brings
Through the Order for amending the annex to the Order of the president of the National Agency for Fiscal Administration no. 3,775/2024 for approving the model and content of the form „Pre-filled RO e-VAT return”, published in the Official Gazette no. 259 of April 1, 2026, the model of the pre-filled RO e-VAT return is updated, aligning its structure with new categories of operations and consolidating the data sources used by authorities.
What does it stipulate?
The Order replaces the existing annex, namely the model of the form „Pre-filled RO e-VAT return”, with an updated version. This return is not a declaration that the company completes from scratch, but a form generated by ANAF based on the data it already holds from various digital sources. The purpose is to provide taxpayers with an overview of their tax situation from the authority’s perspective, to identify and correct any discrepancies before submitting the final VAT return (form 300).
The main structural change is the introduction of a distinct line for „Supplies of goods and services, taxable at a rate of 9%, including supplies of goods taxable at a rate of 9% according to art. III of Law no. 141/2025”. This adjustment requires a clearer segregation of operations in the accounting records of companies applying this VAT rate, to ensure correspondence with the data pre-filled by ANAF.
The form reiterates and details the data sources on which ANAF relies for pre-filling: the RO e-Factura system, RO e-Transport, RO e-Electronic cash registers, declarations 390 VIES and 394, data from the Customs Authority and information from SAF-T. Also, the new model explicitly mentions the possibility for ANAF to include specific warnings in the transmitted return regarding the method of extracting information, signaling potential risk areas or ambiguities.
To whom does it apply?
The Order targets all taxable persons registered for VAT purposes in Romania who are part of the RO e-VAT system. The operational impact is direct for financial-accounting departments, which must ensure that internal records are aligned with the new structure of the return and, especially, with the data reported in real time through ANAF’s interconnected digital systems.
What are the sanctions?
This order does not introduce direct sanctions. However, the indirect consequences are important. Discrepancies between the data in the pre-filled return from ANAF and those in the VAT return submitted by the company represent a fiscal risk indicator. The persistence of significant differences can trigger a tax inspection to verify the correctness of VAT calculation and declaration.
What should you do?
- Update the chart of accounts and internal accounting registration procedures to isolate and distinctly highlight operations subject to the 9% VAT rate, according to the new line in the return.
- Verify periodically the consistency of data reported through the e-Factura, e-Transport, and SAF-T systems with your own accounting records, to proactively anticipate and correct any discrepancies.
- Instruct the financial-accounting team regarding the new format of the return and the importance of carefully reconciling the data pre-filled by ANAF with internal data before submitting the final VAT declaration.
Published in Official Gazette, Part I, no. 259 of April 1, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, tax, or business advice. As the interpretation and application of legal provisions may vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these changes.