The e-invoice shall enter into force from 01 July 2022

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.

Companies in these areas will use the system as follows:

• between April 1 and June 30, 2022 these companies can (if they wish) issue invoices in the e-invoicing system, regardless of whether the beneficiaries are registered or not in the system;
• starting July 1, 2022, these companies are obliged to send invoices in the e-invoicing system, regardless of whether the beneficiaries are registered or not in the system.

What are the steps for accessing the RO e-Invoice service?

• obtaining a qualified certificate for electronic signature for enrollment in the SPV;
• access the SPV with the help of the certificate obtained in step 1;
• filling in form 084 – application for registration in RO e-Invoice Register;
• following the submission of form 084, the economic operator is registered in the RO Register e-invoice with the date 1 of the following month, also automatically acquiring the status of recipient.

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.

To whom does the measure apply?

• Economic agents that sell products with high tax risk – B2B:
  – Vegetables, fruits, roots and food tubers, other edible plants;
  – Alcoholic beverages;
  – New constructions;
  – Mineral products;
  – Clothing and footwear.
• Economic agents carrying out economic activities in relation to the State – B2G

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.

RO e-Invoice has countless benefits for both public administration and the private sector:

• provides a real-time overview of budget execution and transactions in the B2B relationship at the next stage;
• it contributes significantly to reducing VAT fraud at national and EU level. Reduce the losses associated with tax evasion;
• it will be a system interconnected with the other systems owned by the EU Member States;
• ensure the possibility of participation in the procurement process of any entity from any Member State of the European Union;
• the system will provide real-time data, which will lead to the efficiency of the collection process and, implicitly, ensuring the investment need of the Romanian state;
• efficiency, predictability and transparency in the spending of money by public institutions;
• will contribute to the development of the desk – audit – ANAF control – remote anti-fraud mechanism for compliance and prevention actions;
• eliminates the vulnerabilities of the old paper billing system.