What is an e-TVA compliance notice?

A request from ANAF when your VAT return differs from the pre-filled e-TVA return built from e-Factura, e-Transport and other sources. You must respond with explanations or corrections.

How long do I have to respond?

There is a firm deadline stated in the notice. Treat it as a due date: missing it triggers penalties and raises audit risk.

Where do differences most often come from?

Unrecorded invoices, missing received invoices, unprocessed reversals or wrong VAT treatment. They're found by comparing line by line with SPV invoices.

How do I prevent e-TVA notices?

Through continuous reconciliation of issued and received invoices against records and payments. Azuvio flags differences before they become notices.

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ANAF · 7 min

e-TVA compliance notice: how to respond correctly and on time

e-TVA compares your VAT return with data already held by ANAF (from e-Factura, e-Transport, SAF-T). When differences appear, you receive a compliance notice you must respond to.

This guide explains what the notice means, how quickly and how to respond, and how to drive differences to zero through correct reconciliation.

How to handle the notice

Understand what e-TVA compares
The pre-filled e-TVA return is built from SPV invoices, e-Transport shipments and other sources. The notice appears when your filed return differs from that data.
Meet the response deadline
On receiving the notice you have a firm deadline to submit explanations/corrections. Ignoring it triggers penalties and audits, so treat it as a hard due date.
Find the source of the difference
Differences usually come from unrecorded invoices, missing received invoices, unprocessed reversals or wrong VAT treatment. Compare the return line by line with SPV invoices.
Reconcile automatically with Azuvio
Azuvio reconciles issued and received SPV invoices with your records and payments, flagging exactly what's missing or different. You reach the notice with differences already explained, not last-minute surprises.

Bottom line

An e-TVA notice isn't a fine — it's a request to align data. The key is continuous reconciliation: if your records always match SPV, notices become rare and easy to resolve.

Last updated: 2026-07-07

Frequently asked

What is an e-TVA compliance notice?: A request from ANAF when your VAT return differs from the pre-filled e-TVA return built from e-Factura, e-Transport and other sources. You must respond with explanations or corrections.
How long do I have to respond?: There is a firm deadline stated in the notice. Treat it as a due date: missing it triggers penalties and raises audit risk.
Where do differences most often come from?: Unrecorded invoices, missing received invoices, unprocessed reversals or wrong VAT treatment. They're found by comparing line by line with SPV invoices.
How do I prevent e-TVA notices?: Through continuous reconciliation of issued and received invoices against records and payments. Azuvio flags differences before they become notices.