Romania E-Invoicing

New E-Invoicing Requirements in Romania from January 2024

Starting from 1 January 2024, businesses are now obligated to issue invoices through the RO e-Invoicing Requirements Romania system for all Business-to-Business (B2B) deliveries with a place of supply in Romania. Here are the key points to consider:

Exemptions for Simplified Invoices

Supplies of goods and services for which simplified invoices are issued are exempt from the obligation to be reported through the RO e-invoicing system.

Updated Fine Implementation

Initially scheduled for 1 April 2024, fines related to e-invoicing obligations have been postponed to 1 July 2024.

  • In cases where the obligation to comply with e-invoicing obligations (issue/receive invoices /register the invoice received through the Ro e-invoicing system) for taxable persons in Romania handling B2B transactions, the fine equal to the VAT amount in the invoice is now replaced with a 15% fine of the total invoice amount.
  • Failure to transmit invoices through the Ro e-invoicing system within 5 calendar days from the issuance date (but no longer than 5 calendar days from the legal deadline) will result in fines ranging from RON 1,000 to RON 10,000, depending on the taxpayer type.

Suspension of Obligation during System Downtime

If the e-invoicing system is not operational for at least 24 hours, the obligation to use the system will be temporarily suspended. Invoices will be transmitted outside the system during this period. Downtime information will be published on the website of the National Agency for Fiscal Administration and the Ministry of Finance.

Exemptions from E-Invoicing Obligation

Certain transactions are exempt from the obligation to issue e-invoices through the Ro e-invoicing system:

  • Supplies of goods and services to taxable persons not established or VAT registered in Romania.
  • Exports and intra-Community supplies of goods.
  • Supplies of services not subject to Romanian invoicing rules.

Stay informed about these changes to ensure compliance with the new e-invoicing requirements in Romania.

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