{"id":169180,"date":"2023-10-30T15:03:46","date_gmt":"2023-10-30T14:03:46","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/romania-electronic-invoicing-compulsory-for-non-resident-companies\/"},"modified":"2023-10-30T15:11:31","modified_gmt":"2023-10-30T14:11:31","slug":"romania-electronic-invoicing-compulsory-for-non-resident-companies","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/romania-electronic-invoicing-compulsory-for-non-resident-companies\/","title":{"rendered":"Romania: Electronic invoicing compulsory for non-resident companies"},"content":{"rendered":"\n<p>With a view to ensuring long-term financial viability, <strong>the Romanian Parliament has adopted fiscal and budgetary measures<\/strong>.\r\n<br><br>\r\nThese include the <strong><a href=\"https:\/\/www.asd-int.com\/en\/romania-introduction-of-mandatory-electronic-invoicing-rules-for-certain-goods-and-services\/\">introduction of compulsory electronic invoicing<\/a> for non-resident companies that are identified for Romanian VAT purposes<\/strong>, in the same way as resident companies identified for VAT purposes in Romania.\r\n<br><br>\r\nThis is because:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxable economic operators not established, but registered for VAT in Romania, performing supplies of goods and services localisable in Romania <em>(pursuant to art. 275, 278 &#8211; 279 of Law no. 227\/2015 on relations between taxable persons, as defined in art. 2 para. (1))<\/em> will be obliged from 1 January 2024 to <strong>submit invoices issued in the national electronic invoicing system &#8220;RO e-Factura<\/strong>&#8220;, provided for by Government Emergency Ordinance no. 120\/2021.<\/li>\n\n\n\n<li>This obligation applies whether or not recipients are registered in the RO electronic invoice register.<\/li>\n<\/ul>\n\n\n\n<p>The deadline for sending the invoices provided for in paras. (1) &#8211; (3) in the national system for electronic invoicing RO e-Invoice is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>5 working days from date of invoice;<\/li>\n\n\n\n<li>but no later than 5 working days from the deadline set for issuing the invoice in art. 319 par. (16) of Law no. 227\/2015, with subsequent amendments and additions.<\/li>\n<\/ul>\n\n\n\n<p><strong>Failure to meet these deadlines constitutes an offence<\/strong> and is punishable by a fine:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>from Lei 5,000 to Lei 10,000 for legal entities classified as medium-sized taxpayers;<\/li>\n\n\n\n<li>a fine of between 2,500 lei and 5,000 lei for legal entities classified as average taxpayers;<\/li>\n\n\n\n<li>and a fine of between 1,000 lei and 2,500 lei for other legal entities and individuals.<\/li>\n<\/ul>\n\n\n\n<p>Please note that <strong>there will be a 3-month transition period<\/strong> (from 1 January 2024 to 31 March 2024) before sanctions are applied from 1 April 2024.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.asd-int.com\/en\/contact-us\/\">Please contact our tax experts<\/a> to ensure that you are up to date with your e-invoicing obligations.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/275745\" target=\"_blank\" rel=\"noreferrer noopener\">legislatie.just.ro<\/a> (in Romanian)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With a view to ensuring long-term financial viability, the Romanian Parliament has adopted fiscal and budgetary measures. These include the introduction of compulsory electronic invoicing&#8230;<\/p>\n","protected":false},"author":36,"featured_media":169171,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4400],"pays":[824],"class_list":["post-169180","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-e-invoicing","pays-roumanie-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Romania: Electronic invoicing for foreign companies | ASD Group<\/title>\n<meta name=\"description\" content=\"The Romanian Parliament adopts the introduction of compulsory electronic invoicing for non-resident companies.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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