Article 319(20) of the Romanian Tax Code (Law 227/2015) outlines the mandatory invoice elements: information that must be included on all invoices.
Mandatory Information on Invoices
Invoice elements:
a) the number, based on one or more series, that uniquely identifies the invoice;
b) invoice issuance date;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter B. from title VII, chapter XIII
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(2) In applying the provisions of art. 319 para. (20) lit. b) and c) from the Fiscal Code:
a) if the invoice is issued before the date of delivery/delivery or before the date of receipt of an advance, only the date of issue of the invoice is mentioned on the invoice. In this case, the chargeability of the tax coincides with the date of issuing the invoice according to the provisions of art. 282 para. (2) lit. a) from the Fiscal Code, with the exception of situations in which the provisions relating to VAT on collection apply;
b) if the invoice is issued on the date when delivery/provision or collection of an advance took place, only the date of the invoice is mentioned on the invoice, which is the same as the date of delivery/provision or collection of an advance. The chargeability of the tax coincides with the date of issuing the invoice according to the provisions of art. 282 para. (1) and para. (2) lit. b) from the Fiscal Code, except for situations in which the provisions relating to VAT on collection apply;
c) if the invoice is issued after the date of delivery/delivery or the receipt of an advance, the invoice shall state both the date of issuance of the invoice and the date of delivery/delivery or receipt of an advance. In this case, the chargeability of the tax occurs on the date of delivery/delivery or of the collection of an advance, regardless of the date on which the invoice is issued, except for situations in which the provisions relating to VAT on collection apply and with the exception of intra-Community supplies of goods.
c) the date on which the goods were delivered/services provided or the date of receipt of an advance, to the extent that this date is prior to the date of issuing the invoice;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter C. from title VII, chapter XIII
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(2) In applying the provisions of art. 319 para. (20) lit. b) and c) from the Fiscal Code:
a) if the invoice is issued before the date of delivery/delivery or before the date of receipt of an advance, only the date of issue of the invoice is mentioned on the invoice. In this case, the chargeability of the tax coincides with the date of issuing the invoice according to the provisions of art. 282 para. (2) lit. a) from the Fiscal Code, with the exception of situations in which the provisions relating to VAT on collection apply;
b) if the invoice is issued on the date when delivery/provision or collection of an advance took place, only the date of the invoice is mentioned on the invoice, which is the same as the date of delivery/provision or collection of an advance. The chargeability of the tax coincides with the date of issuing the invoice according to the provisions of art. 282 para. (1) and para. (2) lit. b) from the Fiscal Code, except for situations in which the provisions relating to VAT on collection apply;
c) if the invoice is issued after the date of delivery/delivery or the receipt of an advance, the invoice shall state both the date of issuance of the invoice and the date of delivery/delivery or receipt of an advance. In this case, the chargeability of the tax occurs on the date of delivery/delivery or of the collection of an advance, regardless of the date on which the invoice is issued, except for situations in which the provisions relating to VAT on collection apply and with the exception of intra-Community supplies of goods.
d) the name, address and registration code for VAT purposes or, as the case may be, the tax identification code of the taxable person who delivered the goods or provided the services;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter D. from title VII, chapter XIII
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(3) According to the provisions of art. 319 para. (20) lit. d) from the Fiscal Code, the invoice must include the name, address and registration code for VAT purposes or, as the case may be, the tax identification code of the taxable person who delivered the goods or provided the services, and in the situation provided for in art. 319 para. (20) lit. e) from the Fiscal Code, the invoice must include the name of the supplier who is not established in Romania and who has appointed a fiscal representative, as well as the name, address and registration code for VAT purposes, according to art. 316 of the Fiscal Code, of the fiscal representative. Regarding the information regarding the address of the supplier/provider, it must include at least the following information:
a) in the case of taxable persons whose economic activity is based in Romania: county/sector, locality, street and number. If these persons have secondary offices without legal personality on the territory of Romania, the address of the economic activity of the legal person is entered on the invoices issued and, optionally, the address of the secondary office through which the goods were delivered and/or the services were provided can also be entered;
b) in the case of taxable persons with the seat of economic activity outside Romania, who have fixed offices on the territory of Romania, on the issued invoices the address of the office of the economic activity, as well as the address of the fixed office in Romania for the supply of goods and/or the provision of services to which fixed office participates according to the provisions of point 1 paragraph (6);
c) in the case of taxable persons with the seat of economic activity outside Romania, but within the European Union, registered directly in Romania, for tax purposes according to the provisions of point 88 para. (7) lit. a), the address of the headquarters of the economic activity outside Romania is written on the invoices issued;
d) in the case of taxable persons with the seat of economic activity outside Romania, registered through a tax representative according to the provisions of point 89, the address of the fiscal representative in Romania is written on the issued invoices.
e) the name of the supplier who is not established in Romania and who has appointed a fiscal representative, as well as the name, address and registration code for VAT purposes, according to art. 316, of the fiscal representative;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter E. from title VII, chapter XIII
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(3) According to the provisions of art. 319 para. (20) lit. d) from the Fiscal Code, the invoice must include the name, address and registration code for VAT purposes or, as the case may be, the tax identification code of the taxable person who delivered the goods or provided the services, and in the situation provided for in art. 319 para. (20) lit. e) from the Fiscal Code, the invoice must include the name of the supplier who is not established in Romania and who has appointed a fiscal representative, as well as the name, address and registration code for VAT purposes, according to art. 316 of the Fiscal Code, of the fiscal representative. Regarding the information regarding the address of the supplier/provider, it must include at least the following information:
a) in the case of taxable persons whose economic activity is based in Romania: county/sector, locality, street and number. If these persons have secondary offices without legal personality on the territory of Romania, the address of the economic activity of the legal person is entered on the invoices issued and, optionally, the address of the secondary office through which the goods were delivered and/or the services were provided can also be entered;
b) in the case of taxable persons with the seat of economic activity outside Romania, who have fixed offices on the territory of Romania, on the issued invoices the address of the office of the economic activity, as well as the address of the fixed office in Romania for the supply of goods and/or the provision of services to which fixed office participates according to the provisions of point 1 paragraph (6);
c) in the case of taxable persons with the seat of economic activity outside Romania, but within the European Union, registered directly in Romania, for tax purposes according to the provisions of point 88 para. (7) lit. a), the address of the headquarters of the economic activity outside Romania is written on the invoices issued;
d) in the case of taxable persons with the seat of economic activity outside Romania, registered through a tax representative according to the provisions of point 89, the address of the fiscal representative in Romania is written on the issued invoices.
f) the name and address of the beneficiary of the goods or services, as well as the registration code for VAT purposes or the fiscal identification code of the beneficiary, if she is a taxable person or a non-taxable legal entity;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter F. from title VII, chapter XIII
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(4) According to the provisions of art. 319 para. (20) lit. f) from the Fiscal Code, the invoice must include the name and address of the beneficiary of the goods or services, as well as the VAT registration code or the tax identification code of the beneficiary, if he is a taxable person or a non-taxable legal entity, and in the situation provided for in art. 319 para. (20) lit. g) the invoice must include the name of the beneficiary who is not established in Romania and who has appointed a fiscal representative, as well as the name, address and registration code provided for in art. 316 of the Fiscal Code of the fiscal representative. Regarding the information regarding the address of the beneficiary, it must include at least the following information:
a) in the case of taxable persons whose economic activity is based in Romania: county/sector, locality, street and number. If these persons have secondary offices without legal personality on the territory of Romania, the address of the economic activity of the legal person is entered on the invoices issued and, optionally, the address of the secondary office to which the goods were delivered and/or the services were provided can also be entered;
b) in the case of taxable persons with the seat of economic activity outside Romania, who have fixed offices on the territory of Romania, the address of the office of the economic activity, as well as the address of the fixed office in Romania to which the goods were delivered and/or the provision of services;
c) in the case of taxable persons with the seat of economic activity outside Romania but within the European Union, registered directly in Romania for tax purposes according to the provisions of point 88 para. (7) lit. a), the address of the headquarters of the economic activity outside Romania is written on the invoices issued;
d) in the case of taxable persons with the seat of economic activity outside Romania, registered through a tax representative according to the provisions of point 89, the address of the fiscal representative in Romania is written on the issued invoices.
g) the name of the beneficiary who is not established in Romania and who has appointed a tax representative, as well as the name, address and registration code provided for in art. 316 of the fiscal representative;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter G. from title VII, chapter XIII
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(4) According to the provisions of art. 319 para. (20) lit. f) from the Fiscal Code, the invoice must include the name and address of the beneficiary of the goods or services, as well as the VAT registration code or the tax identification code of the beneficiary, if he is a taxable person or a non-taxable legal entity, and in the situation provided for in art. 319 para. (20) lit. g) the invoice must include the name of the beneficiary who is not established in Romania and who has appointed a fiscal representative, as well as the name, address and registration code provided for in art. 316 of the Fiscal Code of the fiscal representative. Regarding the information regarding the address of the beneficiary, it must include at least the following information:
a) in the case of taxable persons whose economic activity is based in Romania: county/sector, locality, street and number. If these persons have secondary offices without legal personality on the territory of Romania, the address of the economic activity of the legal person is entered on the invoices issued and, optionally, the address of the secondary office to which the goods were delivered and/or the services were provided can also be entered;
b) in the case of taxable persons with the seat of economic activity outside Romania, who have fixed offices on the territory of Romania, the address of the office of the economic activity, as well as the address of the fixed office in Romania to which the goods were delivered and/or the provision of services;
c) in the case of taxable persons with the seat of economic activity outside Romania but within the European Union, registered directly in Romania for tax purposes according to the provisions of point 88 para. (7) lit. a), the address of the headquarters of the economic activity outside Romania is written on the invoices issued;
d) in the case of taxable persons with the seat of economic activity outside Romania, registered through a tax representative according to the provisions of point 89, the address of the fiscal representative in Romania is written on the issued invoices.
h) the name and quantity of the goods delivered, the name of the services provided, as well as the particularities provided for in art. 266 para. (3) in the definition of goods, in the case of intra-Community delivery of new means of transport;
i) the tax base of the goods and services or, as the case may be, the invoiced advances, for each quota, exemption or non-taxable operation, the unit price, exclusive of the tax, as well as discounts, rebates, refunds and other price reductions, if they are not included in the unit price;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter I. from title VII, chapter XIII
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(6) In applying the provisions of art. 319 para. (20) lit. i) and j) of the Fiscal Code, the tax base can be entered in foreign currency, but, if the operation is taxable and reverse taxation is not applied, the tax amount must also be entered in lei. For registration in the sales journals, the taxable base is converted into lei, using the exchange rate provided for in art. 290 of the Fiscal Code.
j) indication of the tax rate applied and the amount of tax collected, expressed in lei, depending on the tax rates;
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter J. from title VII, chapter XIII
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(6) In applying the provisions of art. 319 para. (20) lit. i) and j) of the Fiscal Code, the tax base can be entered in foreign currency, but, if the operation is taxable and reverse taxation is not applied, the tax amount must also be entered in lei. For registration in the sales journals, the taxable base is converted into lei, using the exchange rate provided for in art. 290 of the Fiscal Code.
k) if the invoice is issued by the beneficiary in the name and on the account of the supplier, the mention "autofactura;"
l) in the event that a tax exemption is applicable, the reference to the applicable provisions of this title or of Directive 112 or any other mention from which it follows that the delivery of goods or the provision of services is subject to an exemption;
m) if the customer is the person obliged to pay VAT, the mention "taxare inversa";
n) if the special regime for travel agencies is applied, the mention "regimul marjei - agentii de turism";
o) if one of the special regimes applies for second-hand goods, works of art, collectibles and antiques, one of the mentions below, as appropriate:
"regimul marjei - bunuri second-hand"
"regimul marjei - opere de arta"
"regimul marjei - obiecte de colectie si antichitati"
p) in the event that VAT is payable on the date of receipt of the full or partial consideration for the delivery of goods or the provision of services, the mention "TVA la incasare";
r) a reference to other previously issued invoices or documents, when several invoices or documents are issued for the same operation.
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20), letter R. from title VII, chapter XIII
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(5) The provisions of art. 319 para. (20) lit. r) from the Fiscal Code regarding other previously issued invoices or documents, when advance invoices or partial invoices are issued for the same operation, apply when the regularizations provided for in point 95 para. (2) and (3).
provisions from title VII, chapter XIII, section 4 (Methodological Norms from 2016) on 2016-03-21 for Art. 319, paragraph (20) of title VII, chapter XIII
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(1) In the event that the name of the delivered goods/services provided cannot be entered on a single page, the elements provided for in art. 319 para. (20) of the Fiscal Code, except for the information provided in art. 319 para. (20) lit. h)-j) and l)-p) of the Fiscal Code, are entered only on the first page of the invoice. In this situation, it is mandatory to write on the first page of the invoice the number of pages the invoice contains and the total number of items included in the respective invoice. On the invoices issued and paid on the basis of tax receipts issued according to Government Emergency Ordinance no. 28/1999, republished, with subsequent amendments, it is not necessary to mention the goods delivered or the services provided, the mention "conform bon fiscal nr./data".