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:
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:
If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.