According to the tax law draft published today, starting 1st of January 2024:
👉 economic operators established in Romania, regardless of whether or not they are registered for VAT purposes, for B2B supplies of goods and services having the place of supply in Romania are obliged to send the invoices issued in the national system electronic invoicing system, regardless of whether or not the recipients are registered in the RO e-Factura Register;
👉 economic operators established in Romania, regardless of whether or not they are registered for VAT purposes, for supplies of goods and services having the place of supply in Romania, carried out in relation to public institutions (other than B2G, and those carried out within classified contracts) are obliged to send the invoices issued in the national electronic invoicing system, regardless of whether or not the recipients are registered in the RO e-Invoice Register;
👉 economic operators not established, but VAT registered in Romania, for B2B supplies of goods and services having the place of supply in Romania are obliged to send the invoices issued in the national electronic invoicing system, regardless of whether or not the recipients are registered in the RO e-Factura Register.
As an exception, sending invoices in the RO e-Factura national system will not apply to exports and intra-Community supplies of goods.
The deadline for sending invoices in the RO e-Factura national system is of 5 working days from the deadline provided by law for issuing the invoice.
Failure to comply with the legal provisions is sanctioned with fines, which will apply starting April 1, 2024.
Source Mariana Moldovan
Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
