Implementation of the RO e-Invoicing electronic invoicing system in Romania

0


Taking into account the European context in the field of digitization and tax policies, the legal framework relating to the implementation, use and operation of the national electronic invoice system RO e-invoice (“RO e-Invoice system ‘) And the electronic invoice was recently approved. The most significant aspects are presented below.

General aspects

  • The RO e-Invoice system is a national electronic system which makes it possible to send and receive an invoice electronically, as well as to archive this invoice in electronic format;
  • electronic invoicing can be implemented both for commercial transactions between two private entities and for public acquisitions;
  • the electronic invoice sent via the RO e-Invoicing system will be subject to the provisions of art. 319 of Law 227/2015 relating to the Fiscal Code and must contain certain specific elements;
  • in order to send an electronic invoice, the following steps must be followed:
    • the sender will send the electronic invoice using the RO e-Invoicing system;
    • provided that the structure of the electronic invoice respects all the technical specifications and basic elements of use, the Ministry of Public Finance will affix its electronic signature to the invoice concerned and send it to the recipient;
    • if the structure of the invoice does not meet all the technical specifications and basic elements of use, the sender will receive a message containing the errors identified;
    • following the correction of errors, the electronic invoice will be returned via the RO’s electronic invoicing system;
  • the original electronic invoice is considered as the XML format of the invoice bearing the signature of the Ministry of Public Finance;
  • the date of communication of the electronic invoice is considered as the date on which the recipient can download the invoice from the RO e-Invoicing system;
  • the correction of the invoice already communicated via the electronic invoicing system will be carried out in accordance with the provisions of ar. 330 of the Fiscal Code;
  • the RO e-Invoicing system can be used by non-resident taxpayers.

Electronic invoicing in the area of ​​public procurement

  • applicable to relations between an economic operator and a contracting authority, i.e. contracting entities, provided that the economic operator opts for the application of the RO electronic invoicing system;
  • from the moment the economic operator chooses to use the RO e-Invoicing system, he is responsible for only issuing electronic invoices to his contractors, public authorities;
  • in the event that the economic operator sends the electronic invoice via the RO e-Invoicing system, the recipient has the following obligations:
    • receive and download the electronic invoice via the RO e-Invoicing system;
    • process the electronic invoice;
    • to verify the legality, conformity and regularity of the electronic invoice.

Electronic invoicing of transactions between economic operators

  • the applicability of the RO electronic invoicing system is optional;
  • economic operators interested in using the RO e-Invoicing system are required to register with the Register of operators who have opted for the use of the national RO e-Invoicing system for electronic invoices (“Register”);
  • registration in the Register is made from the first day of the month following that in which the option was exercised, the economic operator being registered both as issuer and as beneficiary;
  • in order to use the RO electronic invoicing system, the sender and the recipient must be registered with the register;
  • In the event that the sender and the recipient are both registered in the Register, the use of the RO e-Invoicing system is considered accepted on the date of dispatch of the invoice;
  • in the event of invoices issued by economic operators registered in the Register to recipients not registered in the Register, the provisions of art. 319 of the Fiscal Code will apply.

Methods and modalities of implementation

  • The RO electronic invoicing system was introduced through Emergency Ordinance 120/2021 published in Official Gazette no. 960 / 07.10.2021
  • within 15 days, i.e. by October 22, 2021, the Ministry of Public Finance must approve:
    • Procedure for using and operating the RO electronic invoicing system;
    • Procedure presenting the technical specifications and the use of the basic elements of the electronic invoice – RO_CIUS – and the specific operating rules applicable at national level;
    • Procedure for receiving and downloading electronic invoices by recipients of electronic invoice issuance in relation to contracting authorities within the RO e-Invoicing system;
    • Organization and registration procedure in the Register;
    • Procedure applicable to non-resident economic operators using the RO electronic invoicing system
  • The RO electronic invoicing system is expected to become operational within a maximum of 30 days, i.e. by November 6, 2021.


Share.

Comments are closed.