- From January 1, 2024, electronic invoicing for all transactions between companies in Romania becomes mandatory.
- The electronic invoice is issued, transmitted, and received in a structured electronic XML format, allowing for electronic and automatic processing.
- The issuer of the electronic invoice is the economic operator that transmits it in the national electronic invoice system RO e-Factura.
- The addressee is any entity that receives the electronic invoice accompanied by the electronic seal of the Ministry of Finance in the national RO e-Invoice system.
- The original copy of the electronic invoice is considered the XML type file accompanied by the electronic seal of the Ministry of Finance.
- The date of communication is accessible in the system and to the issuer of the electronic invoice.
- To use the national RO e-Invoice electronic invoice system, both the supplier and the beneficiary must be registered in the RO e-Invoice Registry.
- If at least one party is not registered, the invoice must be submitted according to art. 319 of the Fiscal Code.
- If both parties are registered, electronic invoices will be transmitted only through the RO e-Invoice system between them.
- No additional documents are needed regarding the use of electronic invoices and transmission through the RO e-Invoice system.
Source contabilul.manager.ro
Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
