​Electronic invoicing is mandatory from January 1, 2024, which is the duty of all companies, PFAs and public organizations. For a qualified digital certificate is required. This is required for a Virtual Private Space (SPV).

Prices for a qualified digital certificate vary and range from 30 to 45 euros per year, and for a slightly longer term, 3 years, they reach about 80 euros. Please note that the prices are without VAT.

The Ministry of Finance has created a video guide that shows the steps.

What is the deadline for sending an electronic invoice to ANAF

In the first 6 months of 2024, ANAF will not impose sanctions, but it would be good, however, to submit accounts (the change occurred through GEO 115/2023). This is the time when they simply transmit. Sanctions will also apply from July 1.

Another innovation introduced last week through the same GEO is also related to clarifications regarding the submission deadline.

This term is 5 calendar days from the moment the invoice is issued, but no later than 5 calendar days compared to the deadline for issuing an invoice provided by the Fiscal Code, i.e. the 15th of the following month.

In practice, as fiscal consultant Adrian Benza also said, we could send the invoice no later than the 20th of the next month inclusive, and for those automating the software it would be good to keep the deadline to a maximum of 5 calendar days. days from the moment of invoicing.

The Ministry of Finance and ANAF made a guide for those interested. ANAF held two webinars, but this is not enough. There will probably be more.

What are the fines for e-Invoice

Fines will also come after 6 months.

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.