Information provided by COLUN TAX
On June 18, 2028, the Ministry of Finance published on its website the draft Government Emergency Ordinance (GEO) for amending and completing certain normative acts in the field of management and implementation of the national system regarding electronic invoicing (RO e-Invoice) and electronic fiscal devices, as well as other fiscal measures.
The proposed amendments and completions to GEO No. 120/2021 and Law No. 296/2023 include:
- Extending the use of the RO e-Invoice system in B2C transactions, optionally from July 1, 2024, to December 31, 2024, and mandatorily from January 1, 2025, instituting the obligation for taxable persons issuing invoices in this context to report them in the system.
- Repealing the provisions regulating the RO e-Invoice Register, considering that taxable persons established in Romania will be obliged to transmit invoices through the RO e-Invoice system starting July 1, 2024, and non-resident taxable persons who opted to use the RO e-Invoice system and were registered in the RO e-Invoice Register by July 1, 2024, will be automatically included in the "Optional RO e-Invoice Register."
- Exempting taxable persons issuing invoices for transactions outside the scope of VAT or for amounts not included in the VAT taxable base from the obligation to use the system.
- Temporarily exempting certain categories of persons, such as associations and foundations, individual farmers applying the special regime for farmers, from the obligation to use the RO e-Invoice system until June 30, 2025, allowing them to opt for the system and mandating its use from July 1, 2025; organizing registers for optional and mandatory registration of these persons.
- Introducing the possibility for beneficiaries who do not receive invoices through the system within the legal term for goods/services paid upon delivery to notify the competent tax authorities if transmitting invoices through the RO e-Invoice system is mandatory.
- Exempting non-resident taxable persons registered for VAT purposes in Romania, who opted for the RO e-Invoice system, from the obligation to report invoices in the system; identifying the exact offense sanctioned for failing to transmit invoices within the five-day calendar deadline through the RO e-Invoice system.
The scope of information included on the fiscal receipt will be expanded, regulating the inclusion, upon request, of the fiscal identification code on the fiscal receipt instead of the VAT registration code of the beneficiary as currently required.
Additionally, the obligation to print the date and time of issuance, the fiscal receipt identification number, and the fiscal series of the electronic fiscal device in QR code format on the fiscal receipt will be regulated. This aims to facilitate automatic data retrieval by software applications, enabling taxpayers to verify the authenticity of receipts issued by fiscalized devices, including from mobile devices.
If testing by the National Institute for Research and Development in Informatics (ICI Bucharest) finds that it is technically impossible to print the date and time of issuance, the fiscal receipt identification number, and the fiscal series of the electronic fiscal device in QR code format, users of these devices must comply with legal provisions within two years of the entry into force of this emergency ordinance.
It is proposed to amend the provisions of Government Ordinance No. 6/2019 on the establishment of certain fiscal facilities by excluding fiscal obligations representing excise duties from the scope of payment facilities.
Read the project at: https://mfinante.gov.ro/static/10/Mfp/transparenta/NFproiectOUG_eFactura_18062024.pdf
Read the explanatory note at: https://mfinante.gov.ro/static/10/Mfp/transparenta/NFproiectOUG_eFactura_18062024.pdf
