With the introduction of electronic invoicing in Romania on January 1, 2024, we would like to present a few tips to help you get started in using the new RO e-Factura system.
How to register and use RO e-Factura?
To be able to use the e-invoice system, a taxpayer must:
- Have an SPV account (Virtual Private Space) for the company in ANAF.
- Register in the RO e-Factura (Romanian e-Invoice) system by completing and submitting form 084 to ANAF.
- Use an invoicing software integrated with the RO e-Factura system.
Thus, taxpayers will be obliged to request registration in the RO e-Factura system and the registration will be approved starting with the first day of the month following the filing of form 084 to ANAF.
How to access the taxpayer account on SPV (Virtual Private Space)?
To be able to use the e-invoice system, a taxpayer must:
- Have an SPV account (Virtual Private Space) for the company in ANAF.Register in the RO e-Factura (Romanian e-Invoice) system by completing and submitting form 084 to ANAF.
- Use an invoicing software integrated with the RO e-Factura system.
Thus, taxpayers will be obliged to request registration in the RO e-Factura system and the registration will be approved starting with the first day of the month following the filing of form 084 to ANAF.
How to access the taxpayer account on SPV (Virtual Private Space)?
To access the SPV account, it is necessary to obtain a qualified digital certificate issued by a certified Romanian provider.
There are two methods to access to the SPV account (Virtual Private Space) by using your qualified digital certificate:
- A USB drive with the qualified digital certificate must be inserted in the computer when the taxpayer wants to send the issued invoices.
- Through a special protocol (OAUTH2) that allows several people to send invoices, without having the USB drive with the qualified digital certificate inserted in the computer.
Is there any deadline for sending invoices in RO e-Factura system?
ANAF provides a deadline of 5 working days from the date of issuing the invoice, but it must be noted that the deadline is no later than 5 working days from the deadline provided for issuing an invoice as per the Fiscal Code (the invoice is issued no later than on the 15th day of the month following the one in which the event generating the tax arises - date of delivery/performance).
Specifically, once the invoices is issued, the taxpayer will be obliged to report it within 5 working days. In the event that, for example, the company received an advance/prepayment and did not issue the invoice in the current month, the taxpayer must respect the deadline provided in the Fiscal Code for issuing invoices, respectively the first 15 days of the following month, respectively reporting it within 5 working days from the issuance date.
The date of delivery of the electronic invoice to the recipient is considered to be the date on which the electronic invoice is already available to them for download from the national electronic invoice system RO e-Factura. In this sense, the taxpayer will be notified about the electronic invoices received in the national RO e-Factura electronic invoice system.
Failure to comply with the reporting deadline of the invoice in the system constitutes a contravention and is punishable by a fine:
- from 5,000 RON to 10,000 RON for legal entities classified as large taxpayers
- from 2,500 RON to 5,000 RON for legal entities classified as medium taxpayers
- from 1,000 RON to 2,500 RON, for other legal entities, as well as for natural persons
During the period between January 1 - March 31, 2024, not reporting the invoices in the RO e-Invoice system is not sanctioned.
After June 30th, 2024, only documents issued and received exclusively via RO E-Factura system will be considered as invoices.
The acceptance and posting in the accounting evidence by the recipient - a taxable person established in Romania - of an invoice issued by economic operators established in Romania, in the B2B relationship, without complying with the provision according to which the issuer has the obligation to transmit it via the system, constitutes a contravention and is sanctioned with a fine equal to the amount of VAT on the invoice.
Conclusions and recommendations:
Following the information provided above, we present the following recommendations:
- Use an invoicing software integrated with the RO e-Factura system.
- Obtain a qualified digital signature for your legal representative that will be used to access the SPV (Virtual Private Space).
- Register the qualified digital signature in the SPV.
- Register in the RO e-Invoice Register by completing and submitting form 084 to ANAF.
- Use the RO e-Factura system as soon as possible in order to set up proper internal document workflows.
For any additional information, we are at your disposal.
