There were no problems with billing this weekend. On Sunday, for example, just over 240,000 invoices were uploaded. So there was not much traffic.

However, as of Monday morning (January 29), the site was again showing maintenance (as it has done several times a day since the beginning of the year). And today it sometimes shows “the server cannot find the page”. As we are used to, he should probably recover in a few minutes.

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.

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.

For an electronic account, you need a qualified digital certificate

To obtain a qualified digital signature certificate, you must contact the company that offers it and indicate that you wish to use it in your dealings 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.

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

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: For the first 3 months of 2023, sanctions are not applied.

Finance Minister Marcel Bolosh recently said that an extension of the period during which sanctions will not be applied is possible. It remains to be seen.