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.
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.
01 / The comparison desk
The gap is a starting point.
Choose a period. Inspect a difference. Record what explains it.
Your records
Sales journal · VAT amounts
Source total9,240
S-104Journal reference4,200
S-117Journal reference3,780
S-126Journal reference1,260
Original source amounts remain unchanged.
Δ Difference
1,080RON
Cause inspector S-104
Review neededPeriod 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.
Decision trail
- 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.
- 01
Compare the same scope
Agree which periods, records and extracts belong together before interpreting the difference.
- 02
Make the cause visible
Bring the journal reference and prefilled passage into the same view. Check cut-off dates and record mapping.
- 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
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.
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.
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.
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.
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
Request a reconciliation quote Register interest in access Your comparison processPeriods, evidence and review responsibilities
A closer look
