Romania embarked on a journey to implement one of the most talked-about and significant e-Invoice regulations of the year 2024. Starting in the high fiscal risk products group, this obligation, which began, has been expanded to cover all product groups from January 2024 onwards. The implementation process is divided into phases, taking place between January and July 2024, referred to as invoice reporting, with invoices expected to be reported to the relevant authorities within 5 days. No penalties will be applied to taxpayers in the first three months of the year. In July 2024, the issuers of electronic invoices must transmit them to the recipients using the national electronic invoice system RO e-Factura.
In recent weeks, technical changes have begun to be published by the Ministry of Finance Official website. Firstly, an update was made to the manual invoice creation screen, accessed through the website, and an enhanced version was released. Newly added voluntary fields allow for the creation of invoices for different scenarios. Initially, self-billing invoices can be transmitted via web services and automatically published on behalf of the supplier. With the document named ‘Web Services for the National System regarding the electronic invoice RO e-Invoice,’ released on January 29, new statuses were announced for invoices created and sent to the government. Description of the newly announced statuses are as follows:
- E = Invoice error
In the case of a reply with errors and an MF signature, delivered after sending an invoice, if not validated by the system
- T = Invoice sent
In the case of a reply with the original invoice and MoF signature, sent after sending an invoice, if validated by the system
- P = Invoice received
In the case of Invoice received as a payer from an issuer who has used the national e-invoice system
- R = Buyer Message Received / Buyer Message Sent
More updates will be expected from the MoF. Additionally, obligations for the D406 Informative declaration and e-Transport system will continue and be submitted by VAT-registered entities.
