After March 31, 2024, ANAF will apply sanctions to taxpayers for non-compliance with the e-invoice deadline. The deadline for sending invoices in e-invoice is 5 calendar days from the moment of issuing the invoice, but no later than 5 calendar days compared to the deadline for issuing invoices provided by the Fiscal Code, i.e. the 15th of the following month.

From January 1 to March 31, 2024, there is no penalty for non-delivery via e-Invoice

There is a period during which penalties are not accrued if invoices are not sent into the system, i.e. until March 31, 2024. After this date, there will be penalties.

We have a statement from Minister Marcel Bolosh, who said that the penalty-free period could be extended, but it would still take time, probably because then taxpayers wouldn’t have to worry about passing on.

In any case, it only postpones the inevitable. Few invoices are sent now, still around 1 million per day. It is hard to believe that almost all taxpayers will be fined, especially in an election year.

What fines await taxpayers from April 2024

From April 1, 2024, ANAF will start applying sanctions for failure to submit invoices.

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.

This is a problem of interpretation of legislation regarding fines that will be charged to the e-account from April 1

Fiscal officials said that if ANAF comes to inspect after April 1 and finds that invoices have not been entered into the system between January 1 and March 31, then it will issue a fine.

The transaction will be sanctioned, so the penalty will not be calculated for each individual invoice.

However, the Chamber of Fiscal Consultants (CCF) sent a letter to the Ministry of Finance asking for clarification on the fines.

“Although it is stipulated that non-transfer of accounts in the system will not be sanctioned in the period from January 1 to March 31, 2024, there are conflicting opinions about the possibility of applying sanctions in the future.

of this date,” the CCF said in a statement.

Therefore, CCF understands that the law mandates that after January 1, 2024, invoices issued by eligible persons and for eligible transactions be transmitted in the electronic invoicing system, but if they do not comply, they will not be punished in the first place. quarter of 2024.

The question arises whether in a situation where the invoices issued in the first quarter will no longer be transferred to the electronic invoicing system by March 31, or even after that date, after April 1, 2024, penalties for non-transfer will also apply.

“After a thorough analysis of the legislation, we understand that no fines for this situation apply either before or after March 31. In other words, we understand that for invoices issued in the first quarter of 2024 and not transferred to the e-invoicing system, the penalty does not apply even after March 31, 2024. But, since there are different opinions, we ask that this problem be officially clarified, for a correct understanding and uniform application of the law,” CCF appealed to the officials of the Ministry of Finance. He has not yet received an answer.

The problem is that many taxpayers still have problems complying with the law, the system sometimes does not work, and for the first time Finance Minister Marcel Bolosh admitted on Monday that there are problems with SPVs, almost 2 months after the law was implemented. electronic invoice.

The National Center for Financial Information (CNIF) under the Ministry of Finance has been working every day to solve the problems since the beginning of the year, but they are not finished. There are always new ones.

The new updated guide to e-invoicing

The Ministry of Finance and ANAF have created a new e-invoice guide after many taxpayers who wanted to follow the steps in the old one found they were unable to submit their invoices. This is due to the fact that the system has been changed, even the window for the e-invoice has changed: from the SPV it has moved to the front page of the anaf.ro website.

For a few weeks, when the site shows “maintenance”, there is a special link that leads to an electronic bill.

In the event that the national RO e-Invoice system is down for at least 24 hours, the transfer obligation is suspended until the system is up and running again.

This guide also has some questions with related answers. One of them is: Can I send a PDF file as an e-bill?

Answer: No! An electronic invoice is an invoice that has been issued, transmitted and received in a structured electronic format of the XML type, which allows its electronic and automatic processing. According to these requirements, a PDF file is not an electronic invoice.