Many entrepreneurs wondered if the inspectors would ask for invoices in the event of an ANAF audit, given that they are currently stored through RO e-Invoice.

“It would be completely absurd to require the original format of invoices while they are in the e-Invoice module. The e-Invoice module will also bring changes to fiscal inspection and anti-fraud procedures,” said Marcel Bolosh, Minister of Finance.

He says that the controlling body will be able to demand a receipt, a cash register, and a management report.

“It doesn’t have access to those in the e-Invoice module. He will be able to request these documents. It would be absurd for us to demand original invoices and at the same time keep them in our electronic archive,” the minister noted.

Fines for non-submission of invoices in RO’s e-Invoice system will be levied from June 1, according to a regulation passed by the government on Thursday.

In addition to the new deadline (June 1), the procedure for issuing fines for non-delivery is also clarified.

Therefore, if you (as an individual or company) have not sent one or more invoices during the month, you will only be fined once, that is, for the action, and not for each individual invoice.

What are the penalties for electronic billing?

The amount of fines does not change in the electronic account. They remain the same as before:

• Large companies will pay from 5,000 to 10,000 lei

• Medium companies will receive from 2,500 to 5,000 lei

• Small companies and private individuals from 1,000 to 2,500 lei

During a recent webinar, ANAF representative Albert Fruit was asked if the penalty is for non-transmission or also for small technical errors?

He replied: “For non-transmission! If you sent an invoice by mistake and need to correct it, that’s a different discussion. And there must also be an error in accounting.”

A new fine for e-Invoice comes on July 1

From July 1, the situation regarding fines will change. In addition to what we see above, there is one more thing.

If a company or an individual receives an invoice in the classic format, i.e. on paper or in another electronic way, except for the RO e-Invoice system, and registers it, then the fine is 15% of the value of the invoice.

These are invoices received from other operators in Romania.

Therefore, from July 1, the possibility of registering in the Register of electronic invoices of the Republic of Poland will disappear, since all taxpayers will have to use only this system to receive and send invoices. Now it is optional.