This is chaos among entrepreneurs. There is very little left until 2024, and many do not know about the obligations Electronic account. They have small companies and manage their own accounting. So they don’t have an accountant to at least tell them to do some things.

Others these days are still trying to send electronic invoices to ANAF and all sorts of errors are appearing, even if they have registered in advance via the 084 declaration.

Last week, even the Chamber of Fiscal Advisers referred a series of errors to the Ministry of Finance for resolution.

From January 1, 2024, you no longer need to fill out this electronic invoice form.

Just as ANAF is filming another 25 different videos with examples of filling out the Unified Declaration, it will have to do the same with the electronic invoice. The guidance issued jointly with the Ministry of Finance is not enough (in addition, it needs to be updated, since GEO 115/2023 has appeared in the meantime).

Entrepreneurs cannot cope. Some do not even know that a qualified digital certificate of electronic signature must be purchased from the market.

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. Prices are without VAT.

Many accountants refuse to deal with e-Invoice

Entrepreneurs who heard about e-Invoice contacted accountants to find out more details and ask them, apparently for a fee, to enter invoices into the financial system (ANAF).

Many accountants refused.

That’s okay, it’s not their responsibility. An accountant who deals with 20 companies that issue hundreds or thousands of invoices a month has no time to do bookkeeping. In addition, this is not the responsibility of e-Invoice, but of the contractor.

It’s also not normal for a contractor to call you in the evening around 9-10pm to send you a bill to log in and if it doesn’t work…you can try again at midnight.

What tips are spreading in social networks

In fact, accountants know the system’s problems. Currently, the following advice is spreading in social networks: “If you have been unable to submit invoices in the e-Invoice system since January, it is not the software you are using, but the government servers that are to blame. Try after 12:00 – 1:00 AM or on weekends, you might get lucky.”

Those who have been using e-Invoice for a little longer have submitted an invoice to the system and their business partner has received it hundreds of times. There are even several cases when the system of the Ministry of Finance (because it is not part of ANAF) sent the same invoice thousands of times, which scared entrepreneurs.

Currently, for 6 months, it is only about transferring data into the system. From July 1, it is broadcast and accepted.

ANAF officials allegedly told taxpayers that they would issue fines in 3 months. The new GEO was not read

Given the recent changes to electronic invoicing introduced by the Train Ordinance (GEO 115/2023), ANAF staff were not aware of them. Even on Thursday during the e-invoicing workshop, they claimed that they will issue fines after the first 3 months, although the relevant GEO has changed the deadline to 6 months from 2024.

Regarding the period during which ANAF will not issue fines, that is 6 months, it is not clear, starting from July, if you get control, the inspector makes you pay because you did not submit an electronic invoice in May, for example.

Fiscal consultant Cornel Grama says he doesn’t think the sanctions should apply only to events that occurred after July 1, but that’s unclear, too. “It doesn’t clear anything up,” he told us.

Currently, there are few registered companies, especially those that had obligations because they work with the state (B2G). We are talking about a little more than 135 thousand. Over 72 million invoices were sent during the system’s operation, of which almost 25 million are B2G. Now we don’t know if the computer system also counts errors, that is, the cases I mentioned above that some entrepreneurs received the same invoice many times: hundreds or thousands.

What fines threaten entrepreneurs who do not submit invoices in the system of the Ministry of Finance

A fine of 5,000 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.

But, as I already said, there will be no fines in the first 6 months of 2024.

The deadline for submission 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.