Please note that the fiscal documents transmitted through the SPV will be considered communicated to the taxpayers from the date of their availability!
A new Draft Ordinance put up for public debate by the Ministry of Finance and adopted on Friday brings a major change related to the communication of electronic tax documents. These documents transmitted through the SPV will be considered directly communicated from the date of their disposal to the taxpayers, meaning the date of starting to be available to the Romanian taxpayer.
A major change related to the communication of electronic tax documents in Romania
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
486
Content accuracy validation date:
09.09.2022
Content accuracy validation time:
13:29h
It is a change in the timeframe of the moment when it is considered that the taxpayer has received a document electronically by shortening that period. The novelty described above is based on Ordinance no. 31/2022 amending and supplementing articles of Law no. 207/2015 of the Romanian Fiscal Procedure Code.
The current situation is that the fiscal administrative act issued in electronic form will be communicated by electronic means of remote transmission whenever the taxpayer has opted for this method of issuance and communication and if he does so that it will be considered communicated to him within 15 days from the date of transmission of the document to the taxpayer or their proxy or curator.
In practice, it has been found that there are situations in which the suspension of the enforced execution produces legal effects from the date of communication of the decision on payment in installments while this decision is considered communicated within 15 days from the date of transmission by electronic means of remote transmission (SPV). The document issued in this form will be considered communicated on the date of making it available to the taxpayer by electronic means.
This change has taken into account the fact that taxpayers have already enrolled in the communication systems by electronic means so for the documents received as well as for those communicated by the tax authorities it is necessary to use the same communication channel. However, for the communication of the administrative fiscal/forced execution documents by electronic means (that is through the SPV platform), the taxpayer must choose to accept delivery of these particular documents, otherwise, that document will not be considered to have been communicated in this way.
Other news from Romania
Romania announces VAT and other tax measures – VAT rate changes starting as soon as August 1st
Romania
Author: Tara Nedeljković
Romania has announced significant tax changes, including VAT rate increases starting August 1, 2025, to help reduce the budget deficit. The standard VAT rate will rise from 19% to 21%, and the reduced VAT rates of 5% and most 9% rates will be unified at 11%, covering food, medicines, books, firewood, water, and HoReCa services, though the HoReCa rate may increase to 21% after an October review. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Reminder: Ensure e-invoice compliance in Romania before July 1, 2025, to avoid penalties.
Romania
Author: Tara Nedeljković
Starting July 1, 2025, Romanian businesses must ensure full compliance with B2C e-invoicing rules, as penalties for non-compliance will take effect. Since January 1, 2025, all economic operators—regardless of VAT status—have been required to issue and submit B2C invoices via the RO e-Invoice system, with a six-month grace period ending soon. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New consumer protection obligations have been introduced by ANPC Romania.
Romania
Author: Tara Nedeljković
Romania’s National Authority for Consumer Protection (ANPC) has introduced new obligations under Order No. 331/2025 for traders selling tobacco products and derivatives, requiring them to display a standardized warning that sales to minors are prohibited and age verification may be requested. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Romania
Romania
Author: Tara Nedeljković
The document “EV Chargers from the Fiscalization Perspective in Romania” provides a detailed overview of how electric vehicle (EV) charging stations are regulated under Romania’s fiscalization system. It begins with an introduction to Romania’s fiscalization framework, emphasizing the role of certified fiscal devices like cash registers and printers connected to the tax authority ANAF. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login