Starting from 1 January 2024, invoices for B2B transactions having the place of supply in Romania must be submitted through the RO e-Factura system.
Sales invoices - The issuer of the invoice must upload the invoices in the Private Virtual Space (SPV on ANAF platform) within the maximum term of 5 working days from the issuance of the invoice.
In order to be uploaded on the platform, the electronic invoice has to be generated in a specific XML format, i.e. certain technical specifications are to be met. If the uploaded electronic invoice fulfills the requirements, an “electronic seal” is applied by ANAF on the invoice and further on, the sealed invoice is automatically sent to the SPV of the recipient. The original electronic invoice is considered only the invoice sealed by ANAF, which is to be used for accounting purposes and archived by the issuer.
The obligation to submit invoices in RO e-Factura, from 1 January 2024 lies with the following types of entities:
- for taxable persons established in Romania, whether or not they are registered for VAT purposes, regardless if the recipients are registered in the RO e-Factura Register;
- for taxable persons not established, but registered for VAT purposes in Romania, for supplies of goods and services that have the place the place of supply in Romania, regardless if the recipients are registered in RO e-Factura Register.
Between 1 January and 30 June 2024, issuers of invoices must report them in RO e-Factura, but at the same time, they must also send them to recipients as they currently do (in printed format, or pdf by email, etc.). The only exception to this rule is for situations where both the issuer and the recipient are already registered in RO e-Factura Register.
Fines for non-observing the requirements will be applied from 1 April 2024 (e.g. between RON 2.500 and 5.000 for middle-sized tax payers, and between RON 1.000 and 2.500 for small tax payers, non-resident companies).
Acquisition invoices – The sealed invoices received by recipient in its SPV from different suppliers must be downloaded, used for accounting purposes and archived by the recipient.
During the transition period, both type of electronic invoices (pdf invoices via e-mail/ sealed e-invoices via SPV) will be accepted. However, from 1 July 2024, only the electronic invoices sealed by ANAF will be considered “original invoices” for the VAT deductibility at recipient level.
Considering the requirements above and also the volume of documents, several scenario are to be considered:
- For a limited number of documents – a person can be appointed as responsible for manual upload of sales invoices in SPV within deadlines/ for downloading the invoices received
- For large volumes, the process automation is mandatory:
- For not integrated systems (i.e. separate invoicing tool used beside the accounting system) - To select and implement predefined E-factura applications, which act as interfaces between the different systems used by the company and the ANAF platform, ensuring conversion to different xml/pdf formats, for both outflow/ inflow of invoices; alternatively, specialized IT companies can customize such required interfaces.
- For integrated systems – ERPs - To develop the ERP/ system used for billing and accounting in order to ensure both the upload of sales invoices issued from ERP/ download of acquisition invoices to the ERP.
