--- title: "e-TVA — Every difference, explained | R&D COPILOT" description: "Compare your VAT records with the RO e-TVA prefilled record. Trace differences to their sources and organise accountant review. Request a scoped quote." canonical: "https://etva.rdcopilot.com/en/products/etva/" language: en updated: 2026-10-06 --- VAT reconciliation, with a reason # Two records. One clear explanation. When your books and the prefilled record disagree, start with the difference. Follow it to the source. Keep the explanation beside the numbers. [Open the comparison desk](https://etva.rdcopilot.com/en/products/etva/#desk) RO / TVA For the accountant who needs to know why. Your records Prefilled record 01 / The comparison desk ## The gap is a starting point. Choose a period. Inspect a difference. Record what explains it. e-TVA / Reconciliation worksheetPeriod Reset A ### Your records Sales journal · VAT amounts RON Source total**9,240** **S-104**Journal reference**4,200** **S-117**Journal reference**3,780** **S-126**Journal reference**1,260** Original source amounts remain unchanged. Δ Difference **1,080**RON 8400\=240 B ### Prefilled record RO e-TVA · source extract RON Source total**8,160** **S-104**Extract reference**3,360** **S-117**Extract reference**3,780** **S-126**Extract reference**1,020** Source extract supplied for comparison. Cause inspector S-104 Review needed ### Period cut-off A later source extract includes the remaining VAT amount. Keep the extraction date with the explanation before the accountant decides the treatment. A / Journal passage Sales journal • VAT amount 4,200 RON • document S-104 • included in the selected period. B / Extract passage Prefilled extract • VAT amount 3,360 RON • reference S-104 • later extract: remaining 840 RON identified. Unexplained difference**1,080 RON** Record explanationAssign review A worksheet decision for accountant review. Decision trail 1. Worksheet opened. Source amounts preserved. This worksheet runs in your browser. Recording an explanation does not change source records or submit anything to ANAF. 02 / From a number to a reason ## Keep the evidence _close to the decision._ A reconciliation is useful when someone else can follow it. Build a review process around the source, the period and the person responsible. 1. 01 ### Compare the same scope Agree which periods, records and extracts belong together before interpreting the difference. 2. 02 ### Make the cause visible Bring the journal reference and prefilled passage into the same view. Check cut-off dates and record mapping. 3. 03 ### Leave a reviewable decision Keep the explanation and the outstanding work together, ready for the accountant’s judgement. A closer look ## An answer with its working attached. The source values stay visible even after an explanation is recorded. The review balance tells you what still needs attention. [Work through a difference](https://etva.rdcopilot.com/en/products/etva/#desk) ![e-TVA worksheet with S-126 selected, source passages and 1,080 RON awaiting explanation.](/product-demos/etva/comparison-en.png) e-TVA / Comparison deskS-126 · record mapping under review ROe-TVA The Romanian context ## A prefilled record is another source to understand. RO e-TVA provides a prefilled VAT record. Our proposed workflow brings that record alongside your own evidence for reconciliation and accountant review. The accountant determines the treatment and any next formal step. [ANAF · Current forms](https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Toateformularele/Toate_Formularele.html) [OUG 70/2024](https://legislatie.just.ro/Public/DetaliiDocument/305508) [OUG 89/2025](https://static.anaf.ro/static/10/Anaf/legislatie/OUG_89_2025.pdf) Sources checked 6 October 2026. Implementation scope is confirmed against the rules applicable to your organisation. 03 / A wider perspective ## Different VAT programmes. _Useful process lessons._ The UK, Spain and Poland organise digital VAT differently. These approaches inform how we think about traceability; each has its own legal and technical requirements. Our e-TVA scope starts in Romania. UK ### Making Tax Digital for VAT Digital VAT records and digital links between software, with returns sent through compatible software. Keep the chain from source to return. [HMRC · VAT](https://www.gov.uk/government/collections/making-tax-digital-for-vat) [VAT Notice 700/22](https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat) ES ### Suministro Inmediato de Información SII keeps VAT record books through invoice-record information supplied to AEAT. It does not require sending the actual invoices. Make record-level feedback traceable. [AEAT · SII](https://sede.agenciatributaria.gob.es/Sede/en_gb/iva/suministro-inmediato-informacion/informacion-general.html) PL ### JPK\_VAT / JPK\_V7 JPK\_V7 combines VAT records and declaration data. KSeF is the separate system for issuing and receiving structured invoices. Connect the detail to its summary. [MF · JPK\_VAT](https://www.podatki.gov.pl/podatki-firmowe/jednolity-plik-kontrolny/jpk_vat-z-deklaracja) [MF · KSeF](https://ksef.podatki.gov.pl/jak-korzystac-z-ksef/) Official sources checked 6 October 2026. Country comparisons describe programmes, not software availability in those countries. 04 / Your reconciliation brief ## Bring the sources. _Let’s scope the work._ e-TVA is being developed. Tell us how your team prepares VAT records, where the prefilled data comes from and who reviews the differences. We agree the scope, integrations and delivery before access. A Your accounting sourcesERP, journals and available exports B Your comparison processPeriods, evidence and review responsibilities [Request a reconciliation quote](https://rdcopilot.com/contact/?product=etva) [Register interest in access](https://rdcopilot.com/account/?product=etva) Alongside your VAT workflow [Accounting](https://accounting.rdcopilot.com/en/products/accounting/) [e-Factura](https://efactura.rdcopilot.com/en/products/efactura/) [Declarations](https://declarations.rdcopilot.com/en/products/declarations/) [Document workflows](https://rdcopilot.com/products/document-workflows/) [Private AI workspace](https://rdcopilot.com/products/private-ai-workspace/) A closer look ## Explore the e-TVA interface [![VAT reconciliation desk comparing own records and authority amounts.](/product-demos/etva/gallery-overview-en.png)View full size](https://etva.rdcopilot.com/product-demos/etva/gallery-overview-en.png) VAT reconciliation desk comparing own records and authority amounts. [![VAT reference S-126 with an explanation recorded and the remaining review balance.](/product-demos/etva/gallery-detail-en.png)View full size](https://etva.rdcopilot.com/product-demos/etva/gallery-detail-en.png) VAT reference S-126 with an explanation recorded and the remaining review balance. Swipe or use the arrows to explore. Image 1 of 2