E-invoicing is mandatory from January 1, 2024 and if you have a company, PFA, NGO, you will have to declare invoices through a Virtual Private Space (SPV) or through other software offered by various companies. If you use such a program, then, most likely, you have seen a special button on the platform with the inscription e-Invoice.

*E-invoice obligation in B2B relations has been introduced Law 296/2023 ( new taxes)

Virtually any bill issuer will have to transfer them to an SPV. If an NGO issues invoices to another organization, including another NGO, it will have to declare them to the SPV. According to consultants with whom HotNews.ro spoke, they will only have to submit if they are engaged in economic activity.

There are many questions and according to our information ANAF will come with some recommendations in the next period.

At the first stage, we will only be talking about the declaration of invoices, respectively, between January 1, 2024 and June 30, 2024.

CAREFULLY: It is declared regardless of whether the company is registered as a VAT payer or not.

Since the declaration is mandatory from January 1, 2024, you no longer need to fill in form 084 for registration.

As a company, you need a qualified digital certificate for an electronic invoice

As a PFA you don’t need a qualified digital certificate to declare invoices like companies do, just a username and password.

To obtain a qualified digital signature certificate, you as a company must contact the company that offers it and indicate that you want to use it in your relationship with ANAF. Companies in this field offer practical guides for registering with the tax service.

If you work with an independent accountant or a company in the industry that agrees to invoicing through the e-Invoice system, they will likely increase the rate for the additional work.

You have to trust the accountant. If you’re late with your upload, you may be fined. Do not forget that this is a strictly regulated term (see below).

In the case of consecutive invoices, each document is declared in the SPV. Also, if there is only one invoice and 3 product shipments (for example), declare only one.

What penalty will you receive if you do not declare an invoice to ANAF and what is your term / E and the period during which sanctions do not apply

The deadline for sending invoices to the SPV (e-Invoice) is 5 working days from the date of invoicing, but no later than 5 working days from the deadline for invoicing.

If you do not declare, it is considered a violation and is punishable by a fine of 5,000 lei to 10,000 lei for legal entities classified as high tax payers.

Small and medium-sized enterprises will receive a fine from 2,500 to 5,000 lei.

Other taxpayers, i.e. lower than average, will receive a fine of 1,000 to 2,500 lei.

IMPORTANTLY:In the period from January 1 to March 31, 2024, sanctions are not applied.

What is not declared in the electronic invoice

• Supplies of goods that are sent or transported outside the European Union by the supplier or another person at his expense

• Supplies of goods sent or transported outside the European Union by a buyer who is not registered in Romania or by another person on his behalf, except for goods transported by the buyer himself and used for equipment or fuel for boats and recreational aircraft or any other transport for private use. The delivery of goods carried in the personal luggage of travelers who do not reside in the European Union is also exempt if the following conditions are met:

– the traveler is not registered in the European Union, respectively, the address or permanent residence is not within the European Union. Permanent address or place of residence – the place specified in the passport, identity card or other document recognized by the internal affairs body as an identity document;

– the goods are transported outside the European Union before the end of the third month following the month in which the delivery took place;

– the total value of the delivery, plus VAT, exceeds the equivalent in lei of 175 euros, which is established annually by applying the exchange rate obtained on the first working day of October and effective from January 1 of the following year;

– confirmation of export will be made through an invoice or another document that replaces it, containing the conclusion of customs after leaving the European Union.

• Supply of goods within the Community to a taxable person or a non-taxable legal person acting as such in a Member State other than the one in which the dispatch or transport of the goods begins, which communicates to the supplier a valid VAT registration code assigned by the tax authorities of another State – member, with the exception of:

1. deliveries within the community made by a small enterprise, except for deliveries of new vehicles within the community;

2. intra-Community supplies that were subject to a special regime for second-hand goods, works of art, collectibles and antiques, in accordance with the provisions

What will happen from July 1, 2024

From July 1, 2024, the e-Invoice system is moving to a new stage. It will be not only reporting, but also issuing and receiving bills.

Basically all invoices will be issued through this system, and if there are none and the supplier does not upload them, he will receive a VAT penalty.

But there is a problem with this view: the fine becomes unlimited.

The Chamber of Fiscal Advisers even sent a letter to the Ministry of Finance pointing out several issues, such as some invoices being duplicated, not knowing what to do if you have a voided VAT code, etc.

Regarding the fine in the amount of VAT, the fiscal consultants drew attention to the fact that the act should be punished, regardless of the amount shown on the account, by a fine, the amount of which is determined according to the circumstances and circumstances of its commission, according to the degree of public danger of the fact, as also provided by the general principle that is regulated in violation cases (Article 5 OG 2/2001).

“Or, in this case, the penalty applied to the beneficiary is proportional to the amount invoiced by the supplier, so the action is not sanctioned, but rather regulated by another mechanism that may give rise to the false belief that VAT is not deductible,” says the Chamber of Fiscal Advisers .

In addition, CCF understands from the text of the law that the penalty will apply to any taxpayer, regardless of whether it is a small business or a person registered as a VAT payer, which of course can cause significant damage to small businesses for which compliance tax law is more difficult if we take into account access to digitization, including the Internet in some regions of the country, but also their reduced ability to allocate material and human resources, which in this case requires compliance with tax law.

Who is responsible for the data that will be uploaded to the SPV through the electronic invoicing system

Dan Manolescu, President of the Chamber of Fiscal Consultants, recently gave us an interview in which he shed light on the responsibility for data uploaded to the SPV through the electronic invoicing system.

“Until now, access to SPV data has been about certain statements, documents that were not related to the company’s operational activities,” explains Manolescu.

• “Perhaps in the case of outsourced accounting, those people who had an accounting service contract had access to the SPV and downloaded statements or downloaded certain data”

“Already when we talk about e-Invoice, for the most part, the task, let’s say administrative, lies with the taxpayer, because he is the one who conducts business, he makes sales, provides services, he knows what transactions he made, what invoices exhibit,” says Manolescu.

• “The accountant keeps them, but the accountant usually does not issue invoices”

“He records invoices in accounting. The commercial department, let’s say, is the one who issues the invoices, because he actually knows what was delivered, what was done,” explained the president of the Chamber of Fiscal Consultants.

These documents are sent to the accounting department later, internally.

• “Who will upload this data to the SPV? Who will bill the SPV? These are details that everyone will determine according to each person’s specific situation.”

“It’s definitely extra work, a lot of work. The term is quite short. Business entities are already having problems with how to do this. In PFA, it will probably be an even more difficult problem,” the president of the Chamber of Fiscal Consultants also noted.

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