As of July 1, 2022, suppliers of products with high tax risk, in B2B transactions, but also economic operators engaged in economic activities towards the state (B2G) will be required to issue tax invoices through the system provided by the Ministry of Finance, electronic invoice (RO e-Factura).
An electronic invoice is an invoice issued, transmitted and received in a structured electronic format of XML type, which enables its electronic and automatic processing by the RO e-Invoice system ( for any needs please see https://mfinante.gov.ro/web/efactura); the procedure and mode of management of the electronic invoicing system were published in OMF Law Decree 1.365/2021.
In order to send/receive the electronic invoice, the issuer/receiver uses the electronic means of communication to access the SPV, an acronym for Virtual Private Space , in order to proceed:
a) to interconnect the software application available at the issuer level with the RO eFactura system, through a series of microservices exposed in the form of APIs (Application Programming Interface);
b) to use the software applications made available free of charge by the Ministry of Finance.
Following the transmission of the electronic invoice, the RO e-Invoice system automatically assigns an identification number, which is used as a reference in system-specific processes and operations.
The national RO e-Invoicing system e-Invoice is available in the Virtual Private Space (SPV), which is accessible only through the use of a qualified digital certificate for electronic signature, issued by accredited provider (e.g. Certsign etc).
Electronic invoicing in the business relationship between two B2B traders,
In the business relationship between two economic operators (business-to-business relationship – B2B), the issuer of the electronic invoice can choose to send it to the recipient using the RO e-Invoice system , by registering in the established registry of operators using the “RO eFactura” system, available on the ANAF website in the section Online Services – Registries.
To whom does the new measure apply?
1. Economic agents selling products with high tax risk in transactions – B2B provided for in the following list
– Vegetables, fruits, edible roots and tubers, other edible plants, according to nomenclature codes: COD NC 0701 up to 0714
– COD NC 0801 up to 0814
– Alcoholic beverages, according to nomenclature codes: COD NC 2203 up to 2208
– New constructions, identified in Art. 292 alin. (2) lit. f) of Law No. 227/2015
– Mineral products, according to nomenclature codes: COD NC de la 2201 – 2202; COD NC 2505; COD NC 2517.
– Clothing and footwear, according to nomenclature codes: COD NC 6401 to COD NC 6117 – and COD NC 6201 to COD NC 6217
2. Economic agents performing economic activities in relation to the state – B2G
3. Tourism companies accepting vacation vouchers, which are obliged to send invoices issued to voucher holders through the RO e-Invoice system.
What are the steps to access the RO e-invoice service?
1. Obtaining a qualified certificate for electronic signature, for registration with the SPV.
2. Registration/access to the SPV using the certificate obtained in step 1,
3. Completing Form 084 – Application for Registration in the RO Electronic Invoice Register.
4. Following the submission of Form 084, the economic operator is enrolled in the RO Electronic Invoice Register on the 1st of the following month, at the same time automatically acquiring the status of a recipient.
Exclusions:
Given that this measure applies to traders carrying out B2B and B2G activities, a trader who issues an invoice if it is addressed directly to the B2C end customer is not obliged to be registered in the Electronic Invoice Register as well.
Further guidance:
Form 084 “Application for Entry in the RO Electronic Invoice Register/Waiver of Application for Entry in the RO Electronic Invoice Register” is filled out and submitted electronically, in accordance with the law, by the economic operator or the delegate/legal representative/its fiscal representative, as the case may be. To facilitate the process of filling in and sending, this form has been created in the web version (via SPV).
From the moment of registration in the RO Electronic Invoice Registry, the issuer also acquires the status of a recipient, in accordance with the law.
Time limits and commencement of obligation:
The following deadlines have been set for e-invoicing by enterprises selling products that are considered high tax risk1: – from April 1 to June 30, 2022, enterprises can – if they wish – send invoices issued in RO e-Invoice system, regardless of whether the recipients are registered in the RO e-Invoice Registry or not; – starting July 1, 2022, these companies are obliged to send invoices issued in the national system related to RO e-Invoice, regardless of whether the recipients are registered in the RO e-Invoice Registry or not.
Enrollment in the Electronic Invoice Register will be mandatory as of July 1 for legal entities, economic operators that fall into the categories of traders of high-risk tax products and B2G services, regardless of whether they use an invoicing program or not.
Software companies that offer invoicing services through ERP/accounting solutions or platforms that offer online invoicing solutions will be able to send invoices to their customers through RO e-Invoice, only on the basis of qualified electronic signature certificates (used for authentication) and only after registration in the e-Invoice Registry as third-party applications.
Please check on the basis of the lists of high tax risk products whether your business falls within the range of those obliged to electronic invoicing.
