What declaration do you have to file starting this year?
February 21, 2024Renata Ban
Another impact change for companies with the advent of GEO 115/2023 is the obligation to report high tax risk assets within Romania.READ MORE
Law no. 139/2022 establishes the obligation to practice RO e-Invoice system in relation to B2G, starting with 01.07.2022.Read article
Law no. 139/2022, published in M.of. No. 490 of May 17, 2022, establishes the obligation to practice RO e-invoice system in relation to B2G, starting with 01.07.2022. In practice, companies that bill services to public authorities are obliged to use e-invoice.
According to OUG no. 41/2022, the RO e-Transport System is established through which ANAF will monitor the road transport of goods with high fiscal risk. The system becomes mandatory from 1 July 2022 (for some products).
Starting with July 1, 2022, suppliers of products with high tax risk, marketed in the B2B relationship, but also economic operators carrying out economic activities in relation to the state, B2G, will be obliged to issue tax invoices through the system provided by the Ministry of Finance, RO e-Invoice.
Registration in the e-Invoice Register will be mandatory from July 1 for legal entities that fall under the categories of traders of high-risk products, as well as B2G services, regardless of whether they are currently using a billing program.
For now, according to O.U.G. no. 130/2021 adopted at the end of last year, electronic invoicing is operational only for companies that sell products considered to be of risk.
Also with July 1, 2022, suppliers of products with high fiscal risk, marketed in the B2B relationship, but also economic operators carrying out economic activities in relation to the state, B2G, will be obliged to issue the tax invoices through the system provided by the Ministry of Finance, RO e-Invoice. The national system on electronic invoicing RO e-Invoice is available in the Virtual private space (SPV), accessible exclusively by using a qualified electronic certificate for electronic signature, issued by an accredited provider, such as certSIGN.
Given that this measure applies to economic agents carrying out B2B and B2G activities, the recipient of such an invoice, if addressed directly to the final customer B2C, is not obliged to be enrolled in the RO e-Invoice Register. Software companies that offer billing services through ERP/accounting solutions or platforms that offer online billing solutions will be able to send invoices to their customers via RO e-invoice, only on the basis of qualified certificates for electronic signature (used for authentication) And only after enrolling in the e-invoice register as third-party applications.