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RO e-Factura mandatory B2B from 1 January 2024

RO e-Factura versus traditional paper documents

To send invoices through the RO e-Factura, the company administrator must enroll in the ANAF platform SPV (Virtual Private Space, ro. Spatiul Privat Virtual) with a digital signature.

Issuing invoices to clients and sending them to RO e-Factura, as well as downloading invoices received from suppliers, is the responsibility of each company administrator.

The transmission of invoices via RO e-Factura is mandatory from January 1, 2024 for established taxable persons (regardless of whether or not they are registered for VAT purposes) and those not established but registered for VAT purposes in Romania, in B2B and B2G relationships.

It applies to operations taking place in Romania, other than intra-Community acquisitions and imports. Invoices for exports and intra-Community deliveries are also specifically exempted.

The deadline for submitting invoices in the e-Invoice system is 5 working days from the date of issuance, but no later than 5 working days from the deadline for issuing invoices.

Failure to submit invoices through the e-Invoice system is sanctioned with a fine (after the grace period from January 1, 2024 to March 31, 2024), as follows:

  • fine from 5,000 lei to 10,000 lei for large taxpayers

  • fine from 2,500 lei to 5,000 lei for medium taxpayers

  • fine from 1,000 lei to 2,500 lei, for other legal entities, as well as for natural persons

In the B2B relationship, non-compliance with the requirements of the RO e-Factura system is sanctioned with a fine at the level of VAT related to the respective invoices.

On the B2G relationship, the beneficiary public authorities will not make the payment if the provisions of the system are not respected.

It is intended to consider the invoice issued via e-Invoice as the only original document in order to exercise the right of deduction. In practice, it will no longer be possible to deduct VAT if the requirements regarding transmission through the RO e-Factura system are not met.


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