RO e-Invoice becomes mandatory from January 1, 2024 for all transactions carried out in Romania in the business-to-business (B2B) relationship.
In this context, the Ministry of Finance and the National Tax Administration Agency published a guide for taxpayers that provides essential information for the adoption and implementation of electronic invoicing.
See: e-Invoice Guide
Implementing e-Invoice
The e-Invoice implementation process will be carried out in two stages, as follows:
In the first stage, between January 1, 2024 and June 30, 2024, economic operators - taxable persons established in Romania, regardless of whether they are registered for VAT purposes or not, are obliged to report in the national electronic invoice system RO e-Factura all invoices issued in the B2B relationship and in the relationship with public institutions, other than those made in the B2G relationship, for which there is an obligation to use Ro e-Factura starting with July 1, 2022.
Also, economic operators who are non-established taxable persons but registered for VAT purposes in Romania are obliged, starting with January 1, 2024, to report in the national electronic invoice system RO e-Factura all invoices issued in the B2B relationship for supplies of goods and services that have the place of delivery or provision in Romania.
The following operations are exempt from the obligation to use the national electronic invoice system RO e-Factura:
- deliveries of goods dispatched or transported outside the European Union by the supplier or by another person on his behalf;
- deliveries of goods dispatched or transported outside the European Union by the buyer who is not established in Romania or by another person on his behalf, with the exception of goods transported by the buyer himself and which are used to equip or fuel boats and pleasure planes or any other means of transport for private use;
- intra-community supplies of goods.
- Electronic invoicing does not apply in the situation provided for in art. 6 of GEO no. 120/2021, with subsequent amendments and supplements.
Suppliers, taxable persons established in Romania, for operations carried out in the B2B relationship, taxable persons established in Romania for operations carried out in the relationship with public institutions, other than those carried out in the B2G relationship, and taxable persons not established but registered for VAT purposes in Romania, are obliged to transmit invoices issued to recipients according to the provisions of art. 319 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and supplements, except in the situation where both the supplier/provider and the recipient are registered in the RO e-Invoice Register.
The deadline for sending invoices issued for deliveries of goods and services that take place in Romania, in the national electronic invoice system RO e-Factura is 5 working days from the date of issuance of the invoice, but no later than 5 working days from the deadline for issuing the invoice in art. 319 paragraph (16) of the Fiscal Code.
Failure to comply with the deadline for sending invoices in the national electronic invoice system RO e-Factura constitutes a contravention and is sanctioned with a fine of 5,000 to 10,000 lei, for legal entities classified as large taxpayers, defined according to the law, with a fine of 2,500 to 5,000 lei, for legal entities classified as medium taxpayers, defined according to the law, and with a fine of 1,000 to 2,500 lei, for other legal entities, as well as for individuals.
By way of exception, during the period January 1 - March 31, 2024, failure to comply with the deadline for sending invoices in the national electronic invoice system RO e-Factura is not sanctioned.
In the second stage, starting with 01.07.2024, issuers of electronic invoices are obliged to transmit them to recipients using the national electronic invoice system RO e-Factura.
Starting with 1 July 2024, for transactions carried out between taxable persons established in Romania according to art. 266 paragraph (2), only invoices that meet the conditions provided for by Government Emergency Ordinance no. 120/2021 are considered invoices. The use of the electronic invoice is subject to acceptance by the recipient, with the exception of invoices that meet the conditions provided for by Government Emergency Ordinance no. 120/2021, with subsequent amendments and supplements.
At the same time, the receipt and registration by recipients - taxable persons established in Romania according to art. 266 paragraph (2) of the Fiscal Code, of an invoice issued by economic operators established in Romania, in the B2B relationship, without being transmitted through the national electronic invoice system RO e-Factura, constitutes a contravention and is sanctioned by a fine equal to the VAT amount entered in the invoice.
