Starting with January 1, 2024, the RO e-Invoice system becomes mandatory and entered into force by publishing in the Official Gazette the Law no. 296/2023 referring to some fiscal and budgetary measures to ensure Romania’s long-term financial sustainability, through which changes were made to electronic invoicing.
The system has been operational since 2022 but was mandatory only for invoices issued by economic operators in relations with state entities, for those related to goods with fiscal risk and for travel agencies issuing invoices based on holiday vouchers.
The RO e-Invoice system refers to the establishment of mandatory electronic invoicing for all transactions performed between taxable persons established on the territory of Romania.
The electronic invoice is different from the one used so far, respectively it is an invoice issued, transmitted, and received in a structured electronic format of XML type, which allows its electronic and automatic processing; this can be generated by using a service provider or on the website of the Ministry of Finance Web applications RO-eInvoice.
The process of implementing the system will be done in 2 stages:
The first stage will be implemented between January 1, 2024, and June 30, 2024, and refers to the reporting of invoices issued in the B2B relationship (commercial relationship between two economic operators) in the national system regarding the electronic invoice RO e-Invoice for economic operators taxable persons established in Romania, regardless of whether they are registered for VAT purposes or not. At this stage, the invoice will be communicated to the recipient according to art. Article 319 of Law no. 227/2015 on the Fiscal Code, unless the recipient is registered in the RO e-Invoice system, when only this system will be used.
Electronic invoices must be sent to the RO e-Invoice system within 5 working days from the issuance of the invoice, but no later than 5 working days from the deadline provided for issuing the invoice in art.319 para. (16) of the Tax Code.
Failure to submit within the deadline in the RO e-Invoice system is a differentiated contravention by categories of taxpayers, but between January 1, 2024, and March 31, 2024, failure to comply with the deadline for submitting invoices to the national system regarding the electronic invoice RO e-Invoice is not sanctioned.
The second stage starts on 01.07.2024 and will consist in the obligation of electronic invoice issuers to communicate them to recipients using the national electronic invoice system RO e-Invoice. From this stage, only electronic invoices sent through the RO e-Invoice system will be considered valid invoices, the other types of invoices being illegal and have no fiscal value. Sending invoices in another form and by another way than the RO e-Invoice system will constitute a contravention and a fine equal to the VAT entered in the invoice will be applied.
The reasons for implementing the RO e-Invoice system are combating tax fraud and evasion, as well as benefiting taxable persons by digitalizing invoicing processes and reducing their administrative burden.
