Tax Flash no.5/2021 – Emergency Ordinance no. 120/2021 regarding the administration, functioning and implementation of the national system regarding the electronic invoice in Romania
24.11.2021 – For the application of Emergency Ordinance no. 120/2021 regarding the administration, functioning and implementation of the national system regarding the electronic invoice in Romania, a series of normative acts have been published, as follows:
Order no. 1713/2021 for the approval of the Procedure on the organization and registration in the Registry RO e-Invoice, as well as the model, content and instructions for completing the form (084) “Application for registration in the Register RO e-Invoice/cancellation of the application for registration in Registry RO e-Invoice” was published in Official Gazette no. 1040, from which we note the following:
- The taxable persons carrying out economic activity, which issue electronic invoices to other taxable persons (B2B), can opt for the use of the national electronic invoicing system RO e-Invoice. The use of this system is conditioned on the registration in the Registry RO e-Invoice of both taxable persons.
- The registration in the Registry RO e-Invoice is performed by submitting form (084) “Application for registration in the Registry RO e-Invoice/cancellation of the application for registration in the Registry RO e-Invoice”, this being valid starting with the 1st of the month following the transmission of the above application.
Order no. 1365/2021 for the approval of the Procedure for the use and operation of the national system regarding the electronic invoice RO e-Invoice, as well as the receipt and download of the electronic invoice by the recipients of the electronic invoice issued in the B2G relation in the national system regarding the electronic invoice RO e-Invoice was published in Official Gazette no. 1065, of which we note the following:
- The use of the RO e-Invoice IT system is conditioned by the registration of the taxable persons in the Virtual Private Space (VPS) in its own name or legal representative/designated representative or by empowered persons. Additionally, the contracting authorities and entities (B2G) have the obligation to register in the Registry of public entities, according to the specific provisions in force.
- Aspects regarding the issuance of the invoices are mentioned, as follows:
- preparation and transmission of the electronic invoice – the issuer prepares the electronic invoice file in XML format and uses electronic identification means to access the VPS; following its transmission the RO e-Invoice system automatically assigns an identification number;
- check of the electronic invoice – consists of structure and syntax checks and validations, as well as semantic checks. If no errors are identified, the electronic signature of the Ministry of Finance certifying the receipt of the invoice in the RO e-Invoice system is applied. Otherwise, the issuer receives notification of the identified errors and the process is resumed;
- receiving and downloading the electronic invoice – by means of electronic identification for accessing the VPS (B2B), respectively by accessing the Single Access Point on the website of the Ministry of Finance (B2G);
- correction of the electronic invoice – is performed according to the provisions of art. 330 of Law 227/2015 on the Fiscal Code. The corrected electronic invoice is sent within the same RO e-Invoice system;
- the notification in order to download the electronic invoice – is made on the day following the publication of the files in the RO e-Invoice system, and the date of communication to the recipient is considered the date on which the electronic invoice is available for download.
Order no. 1366/2021 for the approval of the Technical Specifications and the use of the basic elements of the electronic invoice – RO_CIUS – and of the specific operational rules applicable at national level was published in Official Gazette no. 1065, based on which:
- The electronic invoice issuer is provided with detailed guidelines and operational rules for the preparation of the electronic invoice.
Order no. 1831/2021 for the approval of the Procedure regarding the exercise of the option to use, by non-resident taxable persons, the national system on electronic invoicing RO e-Invoice, as well as the model, content and instructions for completing form (083) “Option regarding the use by non-resident taxable persons, of the national system regarding the electronic invoice RO e-Invoice” was published in Official Gazette no. 1096, from which we note the following:
- The non-resident taxable persons may opt for the application of the national system RO e-Invoice for B2B and/or B2G business relations with contracting authorities/contracting entities.
- The registration in the Registry RO e-Invoice is performed by submitting form (083) “Option regarding the use by non-resident taxable persons of the national system on the electronic invoice RO e-Invoice”, this being valid starting with the 1st of the month following the submission request.
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