NNDKP Tax Flash No. 2/2024 – Amendments to the RO e-Invoice, RO e-Transport and the introduction of the pre-filled RO e-VAT return
In the Official Gazette no. 582/21 June 2024, there were published the Emergency Ordinance no. 69/2024 for the amendment of the national system RO e-Invoice and the amendment of cash registers legislation and the Emergency Ordinance no. 70/2024 on some measures for the implementation and use of the pre-filled RO e-VAT Return
*Including the amendments brought by Emergency Ordinance 87/2024/28.06.2024
Amendments to the RO e-Invoice System
Extension of RO e-Invoice for B2C transactions from 1st of July 2024
From July 1st, 2024, to December 31st, 2024, the use of the RO e-Invoice system for B2C transactions is optional. From 1st of January 2025, it becomes mandatory.
Simplified invoices are not subject to the RO e-Invoice system.
Other amendments to the RO e-Invoice
As of July 1st, 2024, taxable persons not established but registered for VAT purposes in Romania are exempted from the obligation to report invoices in the RO e-Invoice System if they have opted for the use of the national RO e-Invoice System.
The provisions on the RO e-Invoice Register are repealed and the “Optional RO e-Invoice Register” and the “Enforcement RO e-Invoice Register” are introduced.
Diplomatic missions and consular offices, the European Community, the European Atomic Energy Community, the European Central Bank, the European Investment Bank, the European Commission or other international bodies, the armed forces of NATO member states are exempted from using the RO e-Invoice system, unless they opt in this respect.
There is no obligation to report in the RO e-Invoice system invoices optionally issued for transactions out of the VAT scope or for amounts which are not included in the VAT taxable amount.
Self-invoices issued by taxable persons established in Romania for self-supplies of goods or services shall be considered as invoices issued in B2B relationship.
Until June 30th, 2025, associations and foundations, individual farmers applying the special scheme for farmers, institutes/cultural centers of other states that activate on the Romanian territory based on intergovernmental agreements are exempted from the obligation to use the RO e-Invoice system, with the possibility to opt in this respect. As of July 1st, 2025, the use of the system becomes mandatory for these persons as well.
The possibility for beneficiaries who do not receive invoices through the system within the legal deadline to notify the tax authorities is introduced.
Amendments to the legislation on electronic fiscal cash registers
The scope of mandatory information on tax receipts is extended.
The obligation to print on the tax receipts the date and time of issuance, the identification number of the tax receipt and the tax number of the electronic fiscal cash register also in the form of a QR code is introduced.
Amendments regarding the RO e-Transport System
For the users that are authorized economic operators, the application of sanctions is postponed until January 1st, 2025, for international road transport covered by the e-Transport legislation.
Introducing the pre-filled RO e-VAT Return
The pre-filled RO e-VAT return will contain information on economic transactions declared by taxable persons and submitted in the following systems:
- RO e-Invoice;
- RO e-Transport;
- RO e-Sigiliu;
- RO e-SAF-T;
- RO e-Cash register;
- Integrated computerized customs system;
- Other IT systems owned by the Ministry of Finance.
The pre-filled RO e-VAT return is implemented as of August 1st, 2024, for operations carried out as of July 1st, 2024.
The pre-filled RO e-VAT return shall be sent electronically to taxpayers by the 5th of the month following the legal deadline for submitting the VAT return. If the system is not functioning, the deadline will be extended by the time during which the system was not functioning.
The pre-filled VAT return does not constitute a claim title.
Taxpayers check the information in the pre-filled RO e-VAT return according to the taxable operations and the fiscal state of facts.
Where there are significant differences between the pre-filled RO e-VAT return and the VAT return filled in by the taxpayer (of at least 20% and an absolute value of at least 5.000 lei), the taxpayer is notified by the 5th of the month following the legal deadline for submitting the VAT return through the electronic form “RO e-VAT Compliance Notification” and, within 20 days of receiving the notification, must submit a response regarding the notified differences.
Failure to respond to the notification of differences within the legal deadline constitutes a contravention and is sanctioned by a fine from 5,000 lei to 10,000 lei for large taxpayers, from 2,500 lei to 5,000 lei for medium taxpayers and from 1,000 lei to 2,500 lei for other legal entities and individuals. The Law on prevention shall apply accordingly to these contraventions.
In addition, failure to provide or partial provision of information to clarify differences is an indicator of tax risk. Until January 1st, 2025, this provision shall not apply.
Starting July 1st, 2024, the deadline for filing the recapitulative statement (Form 390) will be modified, which will be established by ANAF order. By exception, for June 2024, the deadline for filing the recapitulative statement is July 25th, 2024.
The provisions relating to the submission of the response to the notification regarding the differences, as well as those relating to penalties and the establishment of risk indicators do not apply until January 1st, 2025, and, respectively until August 1st, 2025, for taxable persons applying the VAT on collection system.
The Romanian version of this newsletter is available here.
