e-VAT: checking differences against company records

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• The prefilled VAT return or document received from ANAF, if any.
• D300, VAT journals, invoices and evidence explaining the differences.

Completing and checking data

1. Check the company, period and document received from ANAF. Distinguish issue date, communication date and the deadline applicable to that document.
2. Compare the e-VAT page indicators with D300 and the journals for the same period.
   • D300
   • Purchase journal
   • Sales journal
3. For each difference, identify the documents, tax point period, corrections and transactions explaining the amount. Do not automatically record an unsupported total in accounting.
4. If a correction or response is required, follow the official document's procedure and retain the computation, documents and evidence of communication.

Differences have explanations and supporting documents on which a response can be based.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules
• D300 — form and instructions, OPANAF 174/2026
• ANAF — intra-Community goods acquisitions and VAT period changes in 2026
• OPANAF 3604/2015, amended by OPANAF 779/2024 — correction of clerical errors in D300
• OUG 8/2026 — VAT cash accounting threshold and rules
• OPANAF 3775/2024 — Article 5: D300 filing obligation for each tax period
• ANAF — special December deadline, Article 155(2) of the Tax Procedure Code

Related resources

• Accounting app guides
• Tax calculation: the tax base and tax due
• Corporate Income Tax Record Register
• Purchase journal: checking deductible VAT
• Sales journal: checking output VAT
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The prefilled VAT return differs by RON 210 from your records. Identify the invoice or correction explaining the difference and compare the tax point and period. Do not add RON 210 without a document merely to equalise totals.

Frequently asked questions and solutions

Totals differ although the invoices appear complete.

Check tax points, transactions reported in different periods, corrections and differences between document types. Reconcile by transaction, not merely by total.

The report is prepared. Does that mean the official obligation is fulfilled?

Check the exact result the page provides and the applicable declaration or reporting steps. A calculation, export or local check does not prove official filing and acceptance. Keep the corresponding confirmation or acknowledgement and check the period and company before completing the work.