• At the end of June, in the context of the digitization of the tax administration, three Emergency Ordinances were published in the Official Gazette regarding the expansion of the RO e-Invoice system, the regulation of electronic fiscal cash registers and the introduction of the pre-filled RO e-TVA statement, as well as changes related to reporting in the RO e-Transport system.
Extending the use of RO e-Invoice for B2C transactions
Through GEO 69/2024, the use of the electronic invoicing system is extended for B2C (business-to-consumer) transactions carried out by taxable person suppliers established in Romania to non-taxable person customers. In the period July 1, 2024 – December 31, 2024, B2C e-invoice reporting is optional, becoming mandatory starting January 1, 2025, within 5 calendar days of issuing the invoice.
RO e-Invoice in the case of enforced executions
The obligation to use the RO e-Invoice system is established for enforcement bodies, including bailiffs and the National Agency for the Administration of Undisposed Assets. They issue invoices on behalf of suppliers to taxable persons for the deliveries of goods carried out in the framework of enforcement operations or the recovery of seized goods. Invoices are also sent to the supplier through the RO e-Invoice system.
RO e-Invoice in the case of operations not included in the scope of VAT
The use of the RO e-Invoice system is not mandatory for invoices issued for operations that are not in the scope of VAT or for amounts that are not included in the VAT tax base.
Self-invoicing for deliveries to self
Self-invoices issued by taxable persons established in Romania for each delivery of goods or provision of services to themselves are considered B2B invoices and must be issued through the RO e-Invoice system.
Optional use of the RO e-Invoice system
The use of the national RO e-Invoice system is not mandatory for deliveries of goods/services performed by:
• the persons provided for in art. 294 para. (1) lit. j)—n) of the Fiscal Code, which regulates certain specific VAT exemptions with the right of deduction (for example: in favor of diplomatic missions, to the European Community, ECB, EIB, European Commission, NATO);
• until July 1, 2025, the cultural institutes/centers of other states that operate on the territory of Romania based on intergovernmental agreements;
• associations and foundations established on the basis of Government Ordinance no. 26/2000, other non-profit/patrimonial associations, political parties, cults, which are not registered for VAT purposes according to art. 316 of Law no. 227/2015 for invoices issued between July 1, 2024 and June 30, 2025;
• natural person farmers who apply the special Regime for farmers provided for in art. 3151 of the Fiscal Code for invoices issued between July 1, 2024 and June 30, 2025.
The taxable persons mentioned above can opt for the use of the national RO e-Invoice system, in which case they are registered in the optional RO e-Invoice Register starting on the 1st of the month following the exercise of the option.
The suppliers established in Romania, who deliver goods/provide services to the beneficiaries mentioned above, have the obligation to submit invoices issued through the national RO e-Invoice system only if the beneficiaries have opted for the use of the system.
Notification of tax authorities
Beneficiaries who do not receive the invoices through the RO e-Invoice system within the term stipulated by law can notify the competent tax authorities.
RO e-Invoice for people not settled in Romania
Starting from July 1, non-established taxable persons, but registered for VAT purposes in Romania and who have opted to use the RO e-Invoice system, fall under the mandatory electronic invoicing rules applicable to taxable persons established in Romania.
Economic operators not established in Romania registered by option in the RO e-Invoice Register until July 1, 2024 are automatically included in the optional RO e-Invoice Register.
Penalties for non-transmission of invoices
Failure to send invoices via RO e-Invoice is sanctioned with a fine between 1.000 and 10.000 RON, depending on the category of taxpayer. For enforcement bodies, the fine is between 5.000 and 10.000 RON for each invoice not sent.
Use of Fiscal Electronic Marking Machines (AMEF)
Fiscal receipts issued by AMEF must additionally contain the unit of measure, the fiscal identification code of the beneficiary at his request and the identification number of the receipt. Also, the date, time of issue of the receipt, identification number and fiscal series of the electronic fiscal marking device must be printed in the form of a QR code.
The pre-filled RO e-VAT statement
The pre-filled RO e-TVA statement includes data and information about the economic operations declared and transmitted in the IT systems of the Ministry of Finance and swirl. The system is implemented from August 1, 2024, and the pre-filled statement is sent electronically until the 5th of the month following the legal deadline for submitting the VAT statement.
The RO e-Transport system
The joint order of the presidents of ANAF and the Romanian Customs Authority no. 1.337/1.268/June 27, 2024 brings clarifications regarding the reporting of shipments of goods with high fiscal risk and other types of goods. These include rules for imports, international shipments and street sales reporting. Sanctions for failure to comply with RO e-Transport reporting obligations are applicable from July 1, 2024, with the exception of economically authorized users, for whom they enter into force on January 1, 2025.
Article written by Gabriela Dan, Editor of Arta Albă
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