- Set up a system for reporting invoices from 1 January to 31 June 2024, with no penalties for the first three months – for all tax payers, including the non-established ones, with Ro VAT ID registration; (so no e-invoicing yet, just e-reporting of the invoices irrespective of their format)
- As from 1 July 2024 – e-invoicing (via Ro e-invoice system) for all B2B relations, between Ro established entities will be added
Detail (Unofficial translation)
Art. LXIV.
- (1) Economic operators – taxable persons established in Romania according to Art. 266 para. (2) of Law no. 227/2015 on the Tax Code, with amendments and additions, regardless of whether they are registered in the VAT purposes according to Article 316 of Law No. 227/2015, for supplies of goods and supplies of services which take place in Romania according to Article 275, 278 – 279 of Law no. 227/2015, carried out in the B2B relationship, as defined in Art. 2 para. (1) letter n) of Government Emergency Ordinance No 120/2021 on the administration, functioning and implementation of the national invoicing system RO e-Invoice and electronic invoicing in Romania, as well as for Government Ordinance No 78/2000 on the approval, issue and use of electronic vehicle identity card and certification of authenticity of road vehicles in for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them, published in the Official Journal of Romania, Part I, No 960 of 7 October 2021, with subsequent amendments and additions, shall be obliged, during the period from 1 January 2024 to 30 June 2024 to transmit invoices issued in the national invoice system RO e-Invoice, provided for in Government Emergency Ordinance no. 120/2021, regardless of whether the recipients are registered in the eInvoice Register or not.
- (2) Economic operators – taxable persons established in Romania according to Article 266 para. (2) of Law no. 227/2015, as amended, whether or not they are registered for VAT purposes under Article 316 of the Law no. 227/2015, for supplies of goods and services which take place supply in Romania according to Art. 275, 278 – 279 of Law No 227/2015, made in relation to public institutions as defined in Article 5(w) of Government Emergency Ordinance no. 57/2019 on the Administrative Code, published in the Official Gazette of Romania, Part I, No 555 of 5 July 2019, other other than those carried out in the B2G relationship, as defined in Art. 2 para. (1) letter m) of Government Emergency Ordinance No 120/2021, and other than those provided for in Article 6 of the same legislative act, shall be obliged, between 1 January 2024 and 30 June 2024 to submit invoices issued in the national electronic invoicing system EN e-Invoice, provided for in Government Emergency Ordinance No 120/2021, regardless of whether or not the recipients are registered in the e-Invoice Register.
- (3) Economic operators – non-established taxable persons, but registered in the VAT purposes in Romania, for supplies of goods and services which have place of supply/supply in Romania according to art. 275, 278 – 279 of Law no. 227/2015, carried out in the B2B relationship, as defined in Art. 2 para. (1) lit. n) of Government Emergency Ordinance no. 120/2021, shall be obliged from the date of 1 January 2024 to transmit invoices issued in the national invoice system RO e-Invoice, provided for in Government Emergency Ordinance no. 120/2021, regardless of whether the recipients are registered in the eInvoice Register or not.
- (4) The following are exempted from the provisions of paragraph. (1) to (3) the supply of goods provided for in referred to in Article 294 (1) (1) (a) and (b) and (2) (a) and (b) (2) of Law no. 227/2015, as amended and subsequent additions.
- (5) The suppliers referred to in para. (1) to (3) are obliged to submit invoices issued to recipients in accordance with Article 319 of Law No. 227/2015, with
subsequent amendments and additions, unless both the supplier/provider and the recipient are registered in the RO e-Invoice Register. - (6) The deadline for sending the invoices referred to in para. (1) – (3) into the national e-Invoice system shall be 5 working days from the date of issue of the invoice, but no later than 5 working days after the deadline provided for the issuing of the invoice in Article 319(2). (16) of Law No 227/2015, with subsequent amendments and additions.
- (7) Failure to comply with para. (6) shall constitute an offence and shall be sanctioned by a fine of 5,000 lei to 10,000 lei for legal persons category of large taxpayers, defined according to the law, with a fine from 2,500 lei to 5,000 lei for legal persons classified as medium taxpayers, defined according to the law, and with a fine from 1,000 lei to 2,500 lei lei for other legal persons and for natural persons.
- (8) As an exception to the provisions of paragraph (7), non-compliance with the provisions of paragraph (6) in the period from 1 January to 31 March 2024, shall not be sanctioned.
Art.LXXII
4. In Article 10, paragraphs 1 to 3 and 6 shall be replaced by the following
- (1) In B2B commercial relations between taxable persons established in Romania pursuant to Article 266 para. (2) of Law no. 227/2015, as amended and supplemented the issuer of the e-invoice is obliged to transmit it to the recipient using the national electronic invoice system RO e-Invoice in accordance with the provisions of Article 4(4) of Directive (1).”
- (2) Where the issuer of the electronic invoice opts under Article 13 for transmission to the national e-Invoice system, he shall be registered in the Register of Operators who have opted for the use of the national e-Invoice system, hereinafter referred to as the e-Invoice Register.
- (3) The economic operator who has opted to use the national e-Invoice shall be entered in the e-Invoice Register. register from the 1st of the month following the month in which the option was exercised.
- (6) Economic operators who do not have a conversion application may use the computer application made available by the Ministry of Finance, through the
National Financial Information Centre, at the time the system becomes operational.
Article LXXVII
The provisions of Chapter IV shall enter into force 15 days after the date of publication in the Official Gazette of Romania, Part I, with the following exceptions:
c) Provisions of Articles LXVII(2-3), LXXII(3-7) and (9) relating to Article 132 of Government Emergency Ordinance No 120/2021, as amended and supplemented
which enters into force on 1 July 2024.
In 2021, the national e-Invoice system RO e-Invoice and national e-invoicing system by Emergency Ordinance No 120 of 4 October 2021 on the administration, operation and implementation of the national e-invoicing system e-Invoice and e-Invoicing in Romania, as well as for the completion of the Government Ordinance No 78/2000 on the approval, issue of the identity card of vehicle and certifying the authenticity of road vehicles for placing on the market, making available on the market, registration or recording in Romania, and market surveillance.
Subsequent to the issuance of GEO 120/2021, the following legislation with impact was approved on certain categories of taxpayers:
a) Government Emergency Ordinance No 130/2021 on some fiscal-budgetary measures, extension of certain deadlines, as well as for the amendment and completion of certain normative acts, which, in Article XXXVII, established that, by way of derogation from the provisions of GEO 120/2021, for products with a high fiscal risk established by order of the President of the National Administration, marketed in B2B relations, suppliers are obliged, as from the date of 1 July 2022, to transmit invoices issued in the national electronic invoice system RO e-Invoice, regardless of whether the recipients are registered in the RO e-Invoice Register or not;
(b) Government Emergency Ordinance No 131/2021 on the amendment and completion of some regulatory acts, as well as for the extension of some deadlines, introducing the obligation for affiliated units to transmit invoices issued to holders of vouchers to the national electronic invoicing system RO e-Invoice, as from 1 January 2011.
April 2022;
c) Order of the President of the National Tax Administration Agency No 12/2022 on (c) the establishment of products with high fiscal risk, traded in B2B relationship
d) Law 139/2022 approving GEO 120/2021, which in Article II established that as from 1 July 2022, economic operators established in Romania pursuant to Article 266 para. (2) of Law no. 227/2015 on the Tax Code, as amended, are obliged, in B2G relations, to issue electronic invoices and transmit them via the system national electronic invoice system RO e-Invoice.
By letter registered by the Commission on 14 January 2022, Romania requested authorisation to to introduce a special measure derogating from Directive 2006/112/EC (‘the special measure’), in with a view to introducing compulsory electronic invoicing for all transactions between taxable persons established on the territory of Romania. As a result of its efforts, Romania obtained the Implementing Decision (EU) 2023/1553 of 25.07.2023 authorising Romania to introduce a measure derogation from Articles 218 and 232 of Directive 2006/112/EC on the Community eco common VAT system, published in the Official Journal of the EU L188 of 27.07.2023, which provides:
– by way of derogation from Article 218 of Directive 2006/112/EC, Romania is authorised to accept only invoices issued by taxable persons established on the territory of Romania under in the form of documents or messages in electronic format;
– by way of derogation from Article 232 of Directive 2006/112/EC, Romania is authorised to provide that the use of electronic invoices issued by taxable persons established in the territory of Romania shall not be subject to acceptance by the recipient established in the territory of Romania;
The Decision shall apply from 01.01.2024.
The provisions of Art. 237 para. (2) and (9) of Law no. 31/1990, as amended and supplemented the National Trade Register Office shall display in the National Register of Companies the electronic bulletin of the Trade Register at least 15 calendar days before the list of companies to be dissolved or struck off, in the Official Gazette of the Commercial actions in this respect.
Source ANAF
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