Businesses are now obligated to issue invoices through the RO e-Invoicing Requirements Romania system for all business-to-business (B2B) transactions with a place of supply in Romania.
Fines associated with e-invoicing responsibilities were originally set for April 1, 2024, but have since been moved to July 1, 2024.
Romania adjusts e-invoicing penalties and the moment of their application.
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Romania
Author: Kristina Dosen
Category:
Fiscal subject related
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705
Content accuracy validation date:
19.03.2024
Content accuracy validation time:
08:22h
- In those cases where there is an obligation to comply with e-invoicing obligations (issue, receive, or register the invoice received through the Ro e-invoicing system) for taxable persons in Romania handling B2B transactions, the fine equal to the VAT amount in the invoice is now replaced with a 15% fine of the total invoice amount.
- Additionally, failure to transmit invoices through the Ro e-invoicing system within 5 calendar days from the issuance date (but no longer than 5 calendar days from the legal deadline) will result in fines ranging from RON 1,000 to RON 10,000, depending on the taxpayer type.
However, certain transactions are exempt from the obligation to issue e-invoices through the Ro e-invoicing system, and those would be:
- Supplies of goods and services to taxable persons not established or VAT registered in Romania.
- Exports and intra-community supplies of goods.
- Supplies of services are not subjected to Romanian invoicing rules.
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