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Romanian E-Invoicing system requirements

20.12.23
Blog

Romanian e-Invoicing system requirements (E-Factura)

From 01/01/24, E-Invoice will become mandatory in Romania. All companies established in Romania, regardless of whether they are registered for VAT purposes or not, including non-resident taxpayers registered for VAT purposes in Romania will be obliged to report transactions of supplies of goods and services taking place in Romania in B2B and B2G relations using the E-Invoice system, regardless of whether the recipients are registered in the RO e-Invoice Register or not.

The supplies of goods referred to in Art. 294 (2) of the Regulation shall be exempted from the obligation to send invoices issued in the national e-Invoice system. (1) (a) and (b) and (2) of Law no. 227/2015 (intra-Community supplies and exports)

Electronic invoice is an invoice that is issued, sent and received in a structured XML format, which allows it to be processed electronically and automatically by the Romanian e-Invoicing system.

When the validation is completed, the system automatically generates a response and, if the validation is successful, the signature of the Ministry of Finance will be applied. This ensures that the content of the invoice has not been altered.

The paper version will be allowed until 30 June 2024, except in the case of both the supplier/provider and the recipient are registered in the e-Invoice Register.

From 1 July 2024, based on the amendment of Article 319 of Law no. 227/2015, only invoices issued electronically in XML format and transmitted via the national system on electronic invoicing RO e-Invoice, will be accepted for registration by the recipient – taxable person established in Romania, in B2B relationship.

The deadline for submitting invoices to the national e-Invoice system is 5 working days from the date of issue of the invoice, but no later than 5 working days from the deadline for issuing the invoice provided for in Art. 319 para. (16) of Law no. 227/2015. Failure to comply with the provisions constitutes a contravention and is punishable by a fine. As an exception, no penalties are applied from 1 January to 31 March 2024.

Thus, non-compliant entities risk fines and rejection of the VAT deduction.

Taxpayers should prepare early to meet these obligations.

Deveho and Sage X3 are ready to respond to the new E-Invoice reporting system.

EN E-factura system

Content of E-Factura

E-Invoice reporting will cover detailed information extracted from the supplier, customer, means of payment, payment terms, fees and details of the products or services involved.

The Romanian e-Invoice is reported in XML format, according to RO_CIUS standards.

There are different sections of the XML file: invoice introduction, supplier, customer, payment method, payment term, fees and invoice lines (details of products and/or services).

E-invoices should be archived and kept for at least 10 years, both by the issuer and the recipient.

For a successful generation of the XML file for the E-Invoice, according to the structure provided by ANAF, a significant number of mappings are required. Most fields in the E-Invoice accept only strictly defined values. Therefore, there must be a proper mapping of Sage X3 data to the relevant fields in the E-Invoice.

For example, nomenclature codes, CPV codes, B2B or B2G transactions, address, invoice type, payment method, units of measure, etc.

Romanian e-Invoicing system and Sage X3

Initially, Romanian e-Invoicing system will be available for the latest version of Sage X3 and V12.

Deveho Software Consulting, your partner for Sage X3 on the Romanian market, would like to inform you that Romanian e-Invoicing will be available in Sage X3.

For more information, please contact us!