We expected to answer as many questions as possible during the ANAF e-Invoice webinar. Unfortunately, there was no time for this on Tuesday (January 23) for a simple reason: out of the two hours allocated, only 40 minutes were devoted to questions, and even then, the tax officials had the “raised hand” icon on the agenda. ask for clarification in their own aspects that they encounter in practice. Left with “eyes on the sun”: “See you on the 25th!” said the ANAF representative in conclusion. This is if you managed to register. Places are sold out immediately.

The presentation has no big news. Almost all the information is in the manual published on the website and in the videos of the Ministry of Finance on YouTube.

About 600 people took part in the webinar. At one point there were 630 of them.

Answered the question

HotNews.ro was present with the idea of ​​making the list of questions and answers as large as possible to help those who have difficulties. Unfortunately, since only a few questions were taken, we cannot create a longer article.

ANAF representative Albert Fruit did not receive answers to some questions, and the questions reported by taxpayers will be clarified in the institution.

If you have several accounts, use a different application than the Ministry of Finance

1. Will it be possible to download bulk invoices manually without the program? I manually upload one file at a time since it doesn’t allow me to select multiple.

ANAF representative: An electronic invoice is generally an invoice, not a batch document. This is an individual document and we will not allow bulk uploads to the manual SPV area. If you have a lot of invoices, you’ll probably need to turn to a third-party program that can do automatic transfers one by one.

To avoid penalties, all invoices issued from January 1 must be uploaded to the system by March 31.

2. Invoices from January 1, which for various reasons have not been transferred to the platform, must be uploaded by March 31?

ANAF representative: They should be reported. Now it’s a reporting system until July 1, when the rules of the game basically change. Invoices for the entire period must be submitted by March 31.

Other questions and answers:

3. Do negative or canceled invoices necessarily have a link to another invoice uploaded to SPV?

ANAF’s answer: In principle, she must have another certificate. It is not necessary to upload to the SPV, but also from the point of view of invoicing, the link is mandatory.

Q: What about an invoice to change an existing one?

answer: It’s the same look.

4. How correct should the terrain be?

ANAF’s answer: This is not a problem in terms of terrain.

5. Can the SPV message section, ie the one sent by the buyer to the seller, be used as a chat?

ANAF: It was not conceived as a chat, but as an additional function. It is not necessary to send a message. This was implemented in the idea that due to speed, there could be erroneous CUI headers. It can also work in parallel with the e-Invoice system. This is not mandatory.

What ANAF lacks and what taxpayers need: the option will appear in the future

6. Do we have a control key as an Excel file from the SPV to make sure that at the end of the month all invoices are registered in a kind of journal? Now each invoice in the SPV needs to be opened for comparison with the received physical one.

ANAF: This development is part of our medium-term vision. This is under discussion. We mean it. It is likely that with the adoption of the system, this development will also be necessary. I understand what you are saying. It’s OK to give you as many tools as possible. This is part of our goals.

Uploading invoices is mandatory, as the PDF is not considered the original invoice, but the ZIP. Even if you have a third-party program generating your PDF, it should also be able to actually download the file and possibly archive it locally. In the classic way of working with direct access to the SPV, the download is also mandatory.

What do you do about self-billing?

7. There was also the question of automatic invoicing, something that many people want to know these days, especially since this is where legal entities come into play.

ANAF: Fixed a scenario where you can download directly on behalf of the provider. Invoice code 389 will be used and validation will be done against the buyer’s download rights, not the seller’s as it is now. From Friday (January 26), this script will be available.

8. Is it necessary to upload invoices issued by the HOA to e-Invoice?

ANAF: For those who are a legal entity, they will of course charge a fee. We will determine the status of others later.

9. Is information about the delivery date mandatory?

ANAF: No, but I can participate in correspondence between the seller and the buyer.

10. Is the original invoice considered a ZIP file? We have noticed a difference between what we receive from suppliers, between the paper and what is on the electronic invoice.

ANAF: Until July 1, when the system becomes mandatory for the recipient, the account will also be able to pass through a parallel channel. Since the recipient is not required to download it before July 1, the classic has the same status. After July 1, the original invoice will be ZIP only, and the transmission channel will be e-Invoice.

Questions he could not answer

1. A multinational company located in another EU country issues domestic invoices that are canceled within the country. These invoices have an internal number. Is registration in the SPV mandatory? They are issued from Bucharest for internal accounts, such as guarantees, returns.

ANAF representative: From CUI to CUI they are of course also transferred subject to internal use. Yeah, I don’t know if they necessarily need to be fixed with the invoice type, but… maybe it would be good to ask the question in the contact form as well.

Invoices with ZERO value: ANAF is not clear whether they can be passed in the system or not

2. Q: Is it possible to send invoices with ZERO value via e-Invoice?

ANAF: I haven’t tested the script. I think so.

Taxpayer: I billed the advance and then they came with another invoice in which I have a line with this service and another line with the reversal of the advance. In such a situation, the total amount of the account may become zero.

ANAF: I believe it is possible if there are no oversights from a standard point of view, but the script needs to be tested. We will check and come back with clarification on this area. I think I received zero value invoices as far as I know.

3. If we find an invoice in the SPV, are we required to download it and record it with pros and cons, if applicable, even if it is a statement error on the part of the supplier, i.e. was the recipient really at fault?

ANAF: Downloading is absolutely mandatory, no problems.

The taxpayer continues: I also mean the record. If he made my bill by mistake and I was not the payee, is it a mistake or not, should I record it in the ledger with plus and minus?

ANAF: There are quite wide discussions here. We will try to make clarifications in this area so that there are no doubts. I think we will, in principle, put them in writing.