Localisation: Romania · e‑TVA VAT reconciliation
For companies operating in Romania. RDCopilot e‑TVA sets the pre-filled VAT return from SPV against your sales and purchase journals, row by row. Every difference gets a reason and its documents, ready for your accountant to review.
Setup + monthly licence · EU hosting · Support in Romanian
| Your recordsSales & purchase journals | Your records, RON | ΔDifference and status | Pre-filled RO e‑TVA, RON | Pre-filled RO e‑TVAReceived 03.10.2026 |
|---|---|---|---|---|
| Collected VAT | ||||
| rd. 9 Sales at 21% | 184,260.00 | +2,520.00To explain | 181,740.00 | RO e‑Factura · 1 invoice dated in September |
| rd. 12 Reverse-charge purchases, VAT collected | 18,300.00 | +650.00To explain | 17,650.00 | RO e‑Factura · grouped under domestic |
| Deductible VAT | ||||
| rd. 24 Domestic purchases at 21% | 96,880.40 | −2,222.001 of 2 explained | 99,102.40 | RO e‑Factura · 2 differences |
| rd. 26.1 Reverse-charge purchases, VAT deductible | 18,300.00 | +650.00To explain | 17,650.00 | RO e‑Factura · grouped under domestic |
| Whole period, 8 lines | Collected VAT Δ +7,790.00 Deductible VAT Δ +3,048.00 Payable Δ +4,742.00 | |||
01 / Desk
Choose a row with a difference. The desk opens both sides down to document level and suggests the likely cause. You record the explanation, attach the evidence and send it to review. Source amounts are never edited.
| D300 row | Your records | Δ | Pre-filled |
|---|---|---|---|
| Collected VAT | |||
| 184,260.00 | +2,520.00 | 181,740.00 | |
| 12,410.00 | 0.00 | 12,410.00 | |
| 7,915.20 | 0.00 | 7,915.20 | |
| 18,300.00 | +650.00 | 17,650.00 | |
| 4,620.00 | +4,620.00 | 0.00 | |
| Deductible VAT | |||
| 96,880.40 | −2,222.00 | 99,102.40 | |
| 18,300.00 | +650.00 | 17,650.00 | |
| 4,620.00 | +4,620.00 | 0.00 | |
| Collected VAT | 227,505.20 | +7,790.00 | 219,715.20 |
| Deductible VAT | 119,800.40 | +3,048.00 | 116,752.40 |
| VAT payable | 107,704.80 | +4,742.00 | 102,962.80 |
Choose a row to open both sides.
14 matched documents set aside
C1 Suggested Period cut-off: goods delivered 29.08, invoice issued 08.09
D2 Confirm the delivery, invoice or customs date; record a period cut-off explanation.
Matched on 37 documents · nothing to explain
Matched on 31 Z reports · nothing to explain
6 matched documents set aside
C5 Suggested Rows grouped differently: e-invoice shows VAT charged, books record reverse charge
D4 Check the operation type and rate mapping; for reverse charge confirm both sides; if the supplier’s invoice carries the wrong VAT treatment, ask for a corrected invoice. Keep the note with the period.
C6 Suggested Import under a VAT deferment certificate, recorded on both sides
D2 Confirm the delivery, invoice or customs date; record a period cut-off explanation.
52 matched documents set aside
C5 Suggested Rows grouped differently: e-invoice shows VAT charged, books record reverse charge
D4 Check the operation type and rate mapping; for reverse charge confirm both sides; if the supplier’s invoice carries the wrong VAT treatment, ask for a corrected invoice. Keep the note with the period.
52 matched documents set aside
C2 Suggested Goods returned 28.08; supplier’s credit note dated 06.09
D2 Confirm the delivery, invoice or customs date; record a period cut-off explanation.
6 matched documents set aside
C5 Suggested Rows grouped differently: e-invoice shows VAT charged, books record reverse charge
D4 Check the operation type and rate mapping; for reverse charge confirm both sides; if the supplier’s invoice carries the wrong VAT treatment, ask for a corrected invoice. Keep the note with the period.
C6 Suggested Import under a VAT deferment certificate, recorded on both sides
D2 Confirm the delivery, invoice or customs date; record a period cut-off explanation.
This desk runs in your browser with example data. Nothing is sent to ANAF and no source record changes. Row numbers refer to the D300 form (OPANAF 174/2026).
02 / The obligation
For every VAT-registered business, ANAF sends a pre-filled VAT return (decont precompletat RO e‑TVA) to the Private Virtual Space (SPV) for each tax period. It is assembled from data the authority already holds, including RO e‑Factura, RO e‑Transport, electronic cash registers, customs data, D394, D390 and RO e-SAF-T.
It arrives by the 5th of the month after the D300 deadline, so you compare it with a return you have already filed. Every row names the sources behind it, and you can request the underlying data reports from ANAF electronically.
The pre-filled return does not replace your D300 and is not a tax claim (titlu de creanță). You still file your own return, and ANAF identifies the differences between the two in its RO e‑TVA analysis module.
03 / Causes
A difference is not an error by default. These are the causes we see most often, from period cut-off to reverse charge, and each one leaves a trace you can document.
Goods delivered at month end can be invoiced up to the 15th of the next month, so the invoice lands in a different period from the VAT in your books.
Goods are returned in one period and the supplier’s credit note is dated in another, or it is still missing.
You record reverse-charge VAT as both collected and deductible. If the supplier’s e-invoice shows a different VAT treatment, the pre-filled return can place it elsewhere. Both you and the supplier must be VAT-registered.
Under the cash-basis system, VAT becomes due when the supplier collects payment, and the buyer deducts it only after paying.
The same amount is mapped to another D300 row, rate or operation type.
Import VAT, including imports under a deferment certificate recorded on both sides, may appear later, on another row or not at all in the pre-filled return.
Cash-register and e‑Factura data both feed the pre-filled return; a receipt later invoiced must be counted once.
A difference with no known cause stays open in the desk until someone writes down what it is. Nothing is closed by default.
Back to the desk04 / Method
The pre-filled return and your journals are aligned on the same period, the same CIF and the same D300 rows. Matched rows close themselves; only differences stay open.
Each difference gets a cause, a written explanation and its evidence: invoice, credit note, customs declaration, receipt report. If the books are wrong, the action says so.
The reviewed period is kept as a dated snapshot with both sources, the explanations and who approved them. If ANAF asks about the period months later, the answer is already written.
Difference register · classification
| ID | Difference | Typical cause | Recommended action |
|---|---|---|---|
| D1 | Amount mismatch on a matched document | C2, C7 | Check the document in both sources; correct the books if your amount is wrong, otherwise document. |
| D2 | Document only in your books | C1, C6 | Confirm the delivery, invoice or customs date; record a period cut-off explanation. |
| D3 | Document only in the pre-filled return | C1, C2 | Find the missing booking or the supplier’s invoice; book it or clear it up with the supplier. |
| D4 | Same amount, different row | C3, C5 | Check the operation type and rate mapping; for reverse charge confirm both sides; if the supplier’s invoice carries the wrong VAT treatment, ask for a corrected invoice. Keep the note with the period. |
| D5 | Timing under cash-basis VAT | C4 | Attach the payment proof; the difference reverses in the payment period. |
| D6 | Partner CIF mismatch | Data entry | Correct the partner record; check D394 consistency. |
| D7 | Row blank or incomplete in the pre-filled return | No data at ANAF | Keep the date you received it; explain from your documents. Rows ANAF has no data for stay blank by law. |
| D8 | Pre-filled figure looks technically wrong | Technical error | Report it to ANAF as a technical error and keep the reference with the period. |
Actions are recommendations for your accountant, who decides the treatment and carries any correction into a later D300.
Roles & review
Finance or the accounting firm compares the period and writes the explanations.
Your authorised accountant or tax consultant accepts, rejects or comments on each explanation.
The person responsible closes the period. Filing D300 and any answer to ANAF stay with them.
Nothing is filed or sent to ANAF by the software. The approver files D300 and answers any ANAF request. RDCopilot e‑TVA prepares the comparison, keeps the explanations and records who reviewed them.
Sources & connected products
Using other accounting software? We start from its CSV or XLSX journal exports.
05 / Pricing
RDCopilot e‑TVA · Licence
Price depends on the number of CIFs, filing frequency and sources. No public price list.
Request a scoped quote| Task | RDCopilot e‑TVA | Your team |
|---|---|---|
| Retrieve the pre-filled return | Authorised access or your upload | Gives access or uploads the file |
| Compare with the journals | Row by row, down to document | Chooses the period |
| Cause of each difference | Suggests one from the register | Confirms or changes it |
| Explanation | Keeps it with the evidence | Writes it |
| Review | Records who reviewed and when | Your accountant reviews |
| D300 filing and any answer to ANAF | Never files or sends anything | Files and signs |
| Corrections | Keeps each one with its period | Carries it into a later D300 |
| First period | Reconciled with you at setup | Takes part |
Your accountant stays the reviewer.
Implementation
CIFs, filing frequency, sources, who reviews.
Access route for the pre-filled return (authorised access or SPV upload), journals from RDCopilot or exports, D300 row mapping.
We reconcile one closed period with your team and tune the causes and actions.
File D300 by the 25th; when the pre-filled return arrives by the 5th, compare, explain, review and archive. Corrections go into a later D300.
Security & data handling
Data is stored and processed in the European Union.
We read the pre-filled return through the access route agreed at setup, or you upload the file downloaded from SPV. You can withdraw the SPV authorisation you granted at any time.
We set up who prepares, reviews and approves, and which companies each person works on, at implementation.
Each explanation keeps who wrote it, who reviewed it and when.
Interface
Captured from the desk on this page at 2x, with example data. Select a screen to see it full size.
06 / FAQ
We reconcile the next period with you.
From idea to implementation
Preserve dated e‑TVA source files, accounting exports and mapping versions so reviewers can reconstruct an earlier comparison and explain later changes.
Read guideTurn e‑TVA differences into owned investigations with source evidence, testable hypotheses and clear review decisions, keeping corrections separately authorised.
Read guideCompare RO e‑TVA inputs with accounting records using approved mappings, source-linked totals and explicit exclusions, with practical checks for each comparison.
Read guide© 2026 R&D COPILOT Made in EU Contact form