- ANAF implemented Order no. 2229/2025 on September 30, 2025, creating a procedure for buyers to report suppliers who fail to submit invoices on time in the RO e-Factura system when payment occurs at delivery or service time
- Buyers can use electronic Form 800 to notify tax authorities about invoice submission delays
- When ANAF receives notifications, they send messages to suppliers through the Virtual Private Space and record them in a dedicated registry
- Suppliers must issue the invoice by the next day and update the upload index in the e-Factura system after receiving notification
- The measure strengthens tax compliance and suppliers who fail to transmit invoices on time are automatically included in fiscal risk analysis by ANAF
Source: teaha.ro
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Romania"
- Romania Secures EU Grants After Agreeing to New VAT Gap Reduction Reforms
- Romania Amends RO e-VAT Compliance Notice and VAT Reporting Framework
- ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions
- VAT Rates for Wooden vs. Agricultural Biomass Pellets: Differentiation Based on Material and Use
- Briefing Document & Podcast: Romanian E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements
