{"id":224630,"date":"2026-10-09T12:51:44","date_gmt":"2026-10-09T10:51:44","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=224630"},"modified":"2026-10-09T12:51:50","modified_gmt":"2026-10-09T10:51:50","slug":"germania-care-sunt-termenele-pentru-facturarea-electronica","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/ro\/germania-care-sunt-termenele-pentru-facturarea-electronica\/","title":{"rendered":"Germania: care sunt termenele pentru facturarea electronic\u0103?"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-lgttu\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-lgttu \"><div class=\"eb-flex-container eb-flex-container-lgttu\"><div class=\"eb-flex-container-inner\">\n<p class=\"has-text-color has-link-color has-small-font-size wp-elements-1 wp-block-paragraph\" style=\"color:#00add6\"><strong>Esen\u021bialul pe scurt:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list li-no-padding\">\n<li style=\"font-size:15px\"><strong>\u00cencep\u00e2nd cu 1 ianuarie 2025<\/strong>, \u00eentreprinderile stabilite \u00een Germania trebuie s\u0103 fie \u00een m\u0103sur\u0103 s\u0103 <strong>primeasc\u0103 facturi electronice<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\"><strong>\u00cencep\u00e2nd cu 1 ianuarie 2027<\/strong>, obliga\u021bia de emitere va viza \u00een special \u00eentreprinderile care realizeaz\u0103 peste <strong>800 000 \u20ac cifr\u0103 de afaceri anual\u0103<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\"><strong>\u00cencep\u00e2nd cu 1 ianuarie 2028<\/strong>, obliga\u021bia de emitere a facturilor electronice B2B va fi <strong>generalizat\u0103 pentru \u00eentreprinderile vizate<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\">Facturile electronice trebuie s\u0103 respecte <strong>norma european\u0103 EN 16931<\/strong>, cu \u00een special formatele <strong>XRechnung \u0219i ZUGFeRD<\/strong> utilizate \u00een Germania.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e2nd devine obligatorie facturarea electronic\u0103 \u00een Germania?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Facturarea electronic\u0103 B2B este introdus\u0103 treptat ca obligatorie \u00een Germania<\/strong><sup data-fn=\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade\" class=\"fn\"><a href=\"#7fe5a654-9dc2-41dd-8174-1287c7ac6ade\" id=\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade-link\">1<\/a><\/sup>. \u00cencep\u00e2nd cu 1 ianuarie 2025, \u00eentreprinderile stabilite \u00een Germania trebuie s\u0103 fie \u00een m\u0103sur\u0103 s\u0103 primeasc\u0103 facturi electronice. Sunt prev\u0103zute perioade de tranzi\u021bie pentru emiterea facturilor.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Data<\/th><th>Obliga\u021bia principal\u0103<\/th><\/tr><tr><td><strong>1 ianuarie 2025<\/strong><\/td><td>\u00centreprinderile trebuie s\u0103 poat\u0103 primi facturi electronice<\/td><\/tr><tr><td><strong>1 ianuarie 2027<\/strong><\/td><td>Obliga\u021bie de emitere pentru \u00eentreprinderile care dep\u0103\u0219esc <strong>800 000 \u20ac cifr\u0103 de afaceri anual\u0103<\/strong><sup data-fn=\"17cf6005-cb14-4663-8fd7-23ec9887ff5a\" id=\"17cf6005-cb14-4663-8fd7-23ec9887ff5a-link\">2<\/sup><\/td><\/tr><tr><td><strong>1 ianuarie 2028<\/strong><\/td><td>Generalizarea obliga\u021biei de emitere a facturilor electronice B2B<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Ce \u00eentreprinderi sunt vizate de facturarea electronic\u0103 \u00een Germania?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Reforma vizeaz\u0103 \u00een principal <strong>tranzac\u021biile B2B interne realizate \u00eentre \u00eentreprinderi stabilite \u00een Germania<\/strong>. \u00centreprinderile vizate trebuie s\u0103 \u00ee\u0219i adapteze treptat sistemele \u0219i procesele de facturare la noile cerin\u021be.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acestea trebuie, \u00een special, s\u0103 fie capabile s\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>primeasc\u0103 facturi electronice;<\/li>\n\n\n\n<li>emit\u0103 facturi \u00eentr-un format structurat;<\/li>\n\n\n\n<li>prelucreze automat datele de facturare;<\/li>\n\n\n\n<li>asigure conservarea electronic\u0103 a acestora \u00een conformitate cu cerin\u021bele aplicabile.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-su2ln\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-su2ln \"><div class=\"eb-notice-wrapper eb-notice-su2ln\" data-id=\"eb-notice-su2ln\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\"><strong>Citi\u021bi \u0219i<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><a href=\"https:\/\/www.asd-int.com\/en\/germany-electronic-invoicing-in-the-public-sector-soon-compulsory\/\">Germania: facturarea electronic\u0103 \u00een sectorul public, \u00een cur\u00e2nd obligatorie<\/a> (\u00een englez\u0103)<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Ce formate de factur\u0103 electronic\u0103 sunt utilizate \u00een Germania?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Facturile electronice trebuie, \u00een special, s\u0103 fie conforme cu <strong>norma european\u0103 EN 16931<\/strong>. Cele dou\u0103 formate principale \u00eent\u00e2lnite \u00een Germania sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>XRechnung<\/strong>: un format XML structurat destinat prelucr\u0103rii automate a datelor;<\/li>\n\n\n\n<li><strong>ZUGFeRD<\/strong>: un format hibrid care asociaz\u0103 un document PDF \u0219i date XML structurate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un simplu PDF trimis prin e-mail nu corespunde, a\u0219adar, de unul singur, defini\u021biei unei facturi electronice structurate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Care sunt principalele cerin\u021be, excep\u021bii \u0219i reguli de arhivare \u00een Germania?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Facturarea electronic\u0103 obligatorie \u00een Germania vizeaz\u0103 \u00een principal <strong>tranzac\u021biile B2B na\u021bionale realizate \u00eentre dou\u0103 \u00eentreprinderi stabilite \u00een Germania<\/strong>. Facturile trebuie emise \u00eentr-un <strong>format electronic structurat conform normei europene EN 16931<\/strong><sup data-fn=\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b\" class=\"fn\"><a href=\"#2c7bc7ef-b629-468c-9855-aa1e225b3c5b\" id=\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b-link\">2<\/a><\/sup>, precum <strong>XRechnung<\/strong> sau <strong>ZUGFeRD \u00een versiune hibrid\u0103<\/strong>, pentru a permite prelucrarea lor electronic\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anumite opera\u021biuni beneficiaz\u0103 totu\u0219i de excep\u021bii:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Situa\u021bie<\/th><th>Excep\u021bie<\/th><\/tr><tr><td><strong>Opera\u021biuni scutite<\/strong><\/td><td>Opera\u021biuni scutite de TVA \u00een sensul <strong>\u00a7 4 nr. 8 p\u00e2n\u0103 la 29 UStG<\/strong><\/td><\/tr><tr><td><strong>Facturi de valoare redus\u0103<\/strong><\/td><td>Facturi cu o valoare mai mic\u0103 sau egal\u0103 cu <strong>250 \u20ac<\/strong>, \u00een conformitate cu \u00a7 33 UStDV<\/td><\/tr><tr><td><strong>Titluri de transport<\/strong><\/td><td>Titluri de transport pentru c\u0103l\u0103tori men\u021bionate la <strong>\u00a7 34 UStDV<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centreprinderile trebuie, de asemenea, s\u0103 respecte <strong>obliga\u021bii de arhivare specifice<\/strong>. Facturile electronice trebuie conservate timp de <strong>8 ani<\/strong>, iar partea structurat\u0103 a facturii trebuie p\u0103strat\u0103 <strong>intact\u0103 \u00een formatul s\u0103u original<\/strong>, pentru a garanta integritatea \u0219i utilizabilitatea datelor pe toat\u0103 durata legal\u0103 de conservare.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cum trebuie s\u0103 se preg\u0103teasc\u0103 \u00eentreprinderile pentru urm\u0103toarele termene?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centreprinderile vizate trebuie s\u0103 anticipeze evolu\u021bia proceselor lor de facturare electronic\u0103, verific\u00e2nd \u00een special:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Opera\u021biunile vizate<\/strong> de obliga\u021bie;<\/li>\n\n\n\n<li><strong>Capacitatea instrumentelor lor<\/strong> de a primi \u0219i prelucra facturi electronice;<\/li>\n\n\n\n<li><strong>Compatibilitatea ERP-ului sau a software-ului de facturare<\/strong> cu formatele solicitate;<\/li>\n\n\n\n<li><strong>Modalit\u0103\u021bile de emitere \u0219i transmitere<\/strong> a facturilor;<\/li>\n\n\n\n<li><strong>Regulile de arhivare electronic\u0103<\/strong> aplicabile.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Un <strong><a href=\"https:\/\/www.asd-int.com\/ro\/audit-tva-inainte-de-intrarea-in-vigoare-a-e-invoicing\/\">audit TVA \u0219i al fluxurilor de facturare<\/a> <\/strong>permite, de asemenea, identificarea \u00een prealabil a eventualelor riscuri de conformitate \u0219i a adapt\u0103rilor necesare pentru trecerea la facturarea electronic\u0103.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-o9fzh\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-o9fzh \"><div class=\"eb-cia-wrapper eb-call-to-action-o9fzh\" data-icon=\"\"><div class=\"eb-cia-text-wrapper\"><h3 class=\"eb-cia-title\"><strong>Realiza\u021bi opera\u021biuni \u00een Germania?<\/strong> <\/h3><p class=\"eb-cia-description\"><strong><a href=\"https:\/\/www.asd-int.com\/ro\/serviciile-noastre-in-germania\/\">Descoperi\u021bi serviciile noastre \u00een Germania<\/a><\/strong> \u0219i beneficia\u021bi de sprijinul exper\u021bilor no\u0219tri pentru a v\u0103 asigura \u00eendeplinirea obliga\u021biilor fiscale \u0219i de reglementare.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Contacta\u021bi exper\u021bii no\u0219tri pentru Germania ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img fetchpriority=\"high\" decoding=\"async\" width=\"550\" height=\"550\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023.png\" alt=\"\" class=\"wp-image-159132 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023.png 550w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023-300x300.png 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2023\/01\/Logo-signature-mail-2023-150x150.png 150w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong>Echipa editorial\u0103 ASD Group<\/strong><br><em>Exper\u021bi \u00een TVA, vam\u0103 \u0219i reglement\u0103ri interna\u021bionale<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">Echipa ASD Group este un colectiv de exper\u021bi specializa\u021bi. Aceasta creeaz\u0103 \u0219i coordoneaz\u0103 articolele de blog \u0219i nout\u0103\u021bile de pe site-urile noastre, pun\u00e2nd accentul pe TVA, taxe interna\u021bionale, opera\u021biuni vamale, reglement\u0103ri sociale \u0219i comer\u021b interna\u021bional. Printr-o exprimare clar\u0103 \u0219i pedagogic\u0103, echipa face ca subiectele complexe \u0219i tehnice s\u0103 fie u\u0219or de \u00een\u021beles \u0219i relevante pentru companii.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/asd-group-int\/?lipi=urn%3Ali%3Apage%3Ad_flagship3_feed%3BQpqJJTGKSnqWk%2FoUk%2FiHkw%3D%3D\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Surse:<\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/FAQ\/e-rechnung.html\" target=\"_blank\" rel=\"noreferrer noopener\">Fragen und Antworten zur Einf\u00fchrung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025<\/a> (\u00een german\u0103) <a href=\"#7fe5a654-9dc2-41dd-8174-1287c7ac6ade-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 1\">\u21a9\ufe0e<\/a><\/li><li id=\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2025-10-15-einfuehrung-obligatorische-e-rechnung.pdf?__blob=publicationFile&amp;v=3\" target=\"_blank\" rel=\"noreferrer noopener\">Einf\u00fchrung der obligatorischen elektronischen Rechnung bei Ums\u00e4tzen zwischen inl\u00e4ndischen Unternehmern ab dem 1. Januar 2025<\/a> (pdf \u00een german\u0103) <a href=\"#2c7bc7ef-b629-468c-9855-aa1e225b3c5b-link\" aria-label=\"Sari la referin\u021ba pentru nota de subsol 2\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>C\u00e2nd devine obligatorie facturarea electronic\u0103 \u00een Germania? Facturarea electronic\u0103 B2B este introdus\u0103 treptat ca obligatorie \u00een Germania. \u00cencep\u00e2nd cu 1 ianuarie 2025, \u00eentreprinderile stabilite \u00een&#8230;<\/p>\n","protected":false},"author":36,"featured_media":224629,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":"[{\"content\":\"<a href=\\\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/FAQ\/e-rechnung.html\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Fragen und Antworten zur Einf\u00fchrung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025<\/a> (\u00een german\u0103)\",\"id\":\"7fe5a654-9dc2-41dd-8174-1287c7ac6ade\"},{\"content\":\"<a href=\\\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2025-10-15-einfuehrung-obligatorische-e-rechnung.pdf?__blob=publicationFile&v=3\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Einf\u00fchrung der obligatorischen elektronischen Rechnung bei Ums\u00e4tzen zwischen inl\u00e4ndischen Unternehmern ab dem 1. Januar 2025<\/a> (pdf \u00een german\u0103)\",\"id\":\"2c7bc7ef-b629-468c-9855-aa1e225b3c5b\"}]"},"categories":[377,3684],"tags":[4817,4399],"pays":[1116],"class_list":["post-224630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-servicii-fiscale","tag-facturation-electronique-ro","tag-facturation-electronique","pays-allemagne-ro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Germania: facturare electronic\u0103, care sunt termenele? | ASD Group<\/title>\n<meta name=\"description\" content=\"Germania generalizeaz\u0103 treptat facturarea electronic\u0103 B2B. 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