The obligation to report invoices issued in the national RO
e-Invoice system is extended

⮚  The electronic invoice (namely “e-invoice”) will become mandatory starting from January 1, 2024, and will apply to all companies on the territory of Romania, including B2B, and B2G transactions as well as transactions made by non-residents.
⮚  The e-invoice is not equivalent to the online invoice, in other words, a PDF invoice sent to the customers by e-mail does not represent an electronic invoice. The e-invoice does not only mean issuing invoices in electronic format. Still, it involves the generation of the XML file that contains mandatory elements, which is transmitted to ANAF, using the SPV account.
⮚  Thus, physical invoices will disappear, as well as those in Excel / Word or handwritten ones, and the original invoice is considered the XML type file accompanied by the electronic Ministry of Finance seal.
⮚  The deadline for sending invoices is 5 working days from the date of issue of the invoice, but not later than 5 working days from the 15th of the month following that in which the advances were collected.
⮚  The receipt and registration of invoices by recipients – taxable persons established in Romania, otherwise than through the RO e-Invoice system, for B2B transactions, is sanctioned with a fine equal to the value of VAT entered in the respective invoice received (the sanction targets only the supplier).