Changes to RO e-Invoice, RO e-Transport, cash registers and RO e-VAT implementation | Tax Flash 105

 
  1. Changes regarding the RO e-Invoice System, RO e-Transport and fiscal electronic cash registers

On June 21st and 28th of 2024, two emergency ordinances came into force that bring changes to the RO e-Invoice, RO e-Transport systems and the fiscal electronic cash registers:
  • GEO 69/2024 for the modification and completion of some normative acts in the field of management and implementation of the national system regarding the electronic invoice RO e-Invoice and the fiscal electronic cash registers, as well as for other fiscal measures.
  • GEO 87/2024 regarding the modification of some normative acts in the field of e-Transport, e-VAT and e-Invoice, as well as for the regulation of some fiscal-budgetary measures.
The main aspects provided for by the aforementioned ordinances are the following:
  • RO e-Invoice System
    • The use of the national RO e-Invoice system is not mandatory for the supplies of goods/services made by the persons referred to in art. 294 para. (1) let. j) -n) of the Fiscal Code (e.g. supplies of goods/services to the European Commission, the European Central Bank, international bodies, armed forces of NATO member states).
    • Until July 1st, 2025, it is not mandatory to use the national RO e-Invoice system for the deliveries of goods/services made by the cultural institutes/centers of other states operating on the territory of Romania based on intergovernmental agreements.
    • Economic operators - taxable persons established in Romania who deliver goods/provide services to the persons mentioned above, do not have the obligation to transmit the invoices issued to them through the national RO e-Invoice system, unless the beneficiaries have opted to use the RO e-Invoice system.
 
  • Reporting of invoices in the B2C relationship – The transmission of invoices in the RO e-Invoice system in the B2C relationship is established, optionally between July 1st 2024 and December 31st 2024 and mandatory starting with January 1st 2025.
  • The obligation to transmit the invoices issued in the B2C relationship falls on the economic operators - taxable persons established in Romania, regardless of whether they are registered for VAT purposes or not, for the supplies of goods and services that have the place of delivery/provision in Romania. The exception is simplified invoices.
  • Supplies of goods/services made to an individual who identifies himself in relation to the supplier/provider by the personal identification number are considered to have been made in the B2C relationship.
  • The deadline for submitting invoices in the national electronic invoice system RO e-Invoice, in the B2C relationship, is 5 calendar days from the date of issuance of the invoice, but no later than 5 calendar days from the deadline provided in the Fiscal Code for issuing the invoice.
  • The following fines are provided, starting with July 1st, 2025, for non-compliance with the obligations regarding the transmission of invoices in the B2C relationship in the RO e-Invoice system:
    • 5,000 lei - 10,000 lei for large taxpayers;
    • 2,500 lei - 5,000 lei for medium taxpayers;
    • 1,000 lei – 2,500 lei for other legal entities, as well as for individuals.
  • Only one fine will be applied per month, regardless of the number of invoices for which the deadline for submitting invoices to the system (5 calendar days from issue), which occurs during a calendar month, has not been respected.
 
  • The registers: RO e-Invoice optional / RO e-Invoice forced executions / RO e-Invoice mandatory - The procedure regarding the organization and registration within the optional RO e-Invoice Registry, the RO e-Invoice Forced Executions Registry and the mandatory RO e-Invoice Registry is established by Order of the President of ANAF, which will be issued within 15 days from the date of entry into force of this GEO.
  • Notification of the tax authorities regarding the non-transmission of invoices in the RO e-Invoice system - If it is mandatory to send the invoice through the national RO e-Invoice system, the beneficiaries who do not receive the invoices through the system within the stipulated deadline, for supplies of goods/services for which the payment is made at the time of delivery/provision, have the possibility to notify the competent tax authorities in this regard. The notification procedure and the measures to be taken by the tax authority in order to transmit the invoices by the issuers through the system are established by Order of the President of ANAF.
 
  • Other measures - Self-invoices issued by taxable persons established in Romania for supplies of goods/services to themselves are considered invoices issued in the B2B relationship and, thus, will be subject to the obligation to transmit in the RO e-Invoice system.
  • Taxable persons established in Romania who issue invoices related to transactions that are not within the scope of VAT or for amounts that are not included in the VAT tax base are not obliged to use the national RO e-Invoice system.
 
  • Cash registers – the following amendments are made to GEO no. 28/1999, in force since June 21st:
  • It is mandatory that the fiscal receipt issued by the electronic fiscal cash register contains, in addition to the mandatory elements, the tax identification code of the beneficiary, at his request, as well as the identification number of the receipt.
  • It is mandatory to print on the tax receipt and in the form of a QR code, the date and time of issuance of the tax receipt, the identification number of the tax receipt, as well as the tax series of the electronic fiscal cash register. The issuance of the tax receipt without this information printed in the form of a QR code constitutes a contravention and is sanctioned with a fine from 2,000 lei to 4,000 lei.
  • The daily closing tax report issued by the fiscal electronic cash register must also contain the tax identification code of the beneficiary.
  • In order to fulfill this obligation, it will be necessary to test the fiscal electronic cash registers at the National Institute for Research and Development in Informatics - ICI Bucharest. If it is found that from a technical point of view it is not possible to print the information in the form of a QR code on the tax receipt, the users of the respective fiscal electronic cash registers have the obligation to comply with this obligation within a maximum of two years from the entry into force of this GEO.
 
  • Ro e-Transport
  • For users who have the obligation to declare RO e-Transport according to GEO 41/2022, who have the status of authorized economic operator according to the provisions of art. 38 of Regulation (EU) no. 952/2013 of the European Parliament and of the Council of 9th of October 2013 establishing the Union Customs Code (recast) on the date of international transport of goods, the contravention sanctions will apply starting with January 1st 2025 and applies to the deeds committed and ascertained starting with this date.
The status of authorized economic operator includes the following types of authorizations:
   (a) that of an authorized economic operator for customs simplifications, which allows the holder to benefit from certain simplifications in accordance with customs legislation; or
   (b) that of authorized economic operator for security and safety, which confers on the holder the right to security and safety facilities.

 
  1. Implementation of the pre-filled RO e-VAT return
By GEO no. 70/2024 on some measures for the implementation and use of the pre-filled RO e-VAT return and the capitalization of data and information through the implementation of a specific governance system, as well as other fiscal measures and GEO 87/2024 on the amendment of some normative acts in the field of e-Transport, e-VAT and e-Invoice, as well as for the regulation of some fiscal-budgetary measures, the implementation of the pre-filled e-VAT return (in force from June 21st 2024) is regulated.
Measures that entered into force from June 21st 2024, except for those mentioned below that will enter into force from January 2025:
  • The pre-filled RO e-VAT return is implemented on August 1st 2024 for operations carried out starting with July 1st 2024 by taxable persons registered for VAT purposes.
  • The pre-filled RO e-VAT return is generated by ANAF based on the information taken from the National System RO e-Invoice, the National System RO e-Transport, the National System RO e-Seal, the National Information System RO e-SAF-T, the National Information System RO e-Electronic Cash Registers, the Customs Integrated Information System and other relevant data and information existing in the Ministry of Finance's own information systems,  including from the informative statements submitted to ANAF by taxpayers.
  • The pre-filled RO e-VAT return is sent to the taxable persons registered for VAT purposes, for each reporting fiscal period, by electronic means, until the 5th of the month following the legal deadline for submitting the value added tax return.
  • After receiving the pre-filled RO e-VAT return, taxable persons verify the pre-filled data and information in accordance with the taxable operations carried out and the tax state of affairs.
  • In the event that significant differences are identified between the values pre-filled through the pre-filled RO e-VAT return and the values filled in by the taxable person registered for VAT purposes through the value added tax return, ANAF notifies the taxable person by electronic means. Significant differences are understood to be the values that exceed the materiality threshold that meets the cumulative conditions of at least 20% in the percentage rate and an absolute value of at least RON 5,000, resulting from the comparison of the values entered in the rows of the VAT return submitted by the taxable person with those corresponding to the rows of the pre-filled RO e-VAT return.
  • The identification of significant differences is made based on the amounts entered in the "VAT" column of the VAT return submitted by the taxpayer and the pre-filled statement. For the rows where there is no obligation to fill in VAT, the verifications are carried out by comparing the amounts entered in the "Value" column.
  • After identifying the significant differences, a notification of compliance according to art. 1211 of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and completions. The model of the form and the procedure for submission shall be approved by order by the President of ANAF within 10 days from the date of entry into force of this Emergency Ordinance.
  • In the event that differences below the materiality threshold are identified, ANAF, based on the risk analysis, may send the "RO e-VAT Compliance Notification".
  • The taxable person registered for VAT purposes has the obligation to transmit, by electronic means, the result of the verifications carried out on the differences communicated through the "RO e-VAT Compliance Notification", in response to it, within 20 days from the date of receipt of the notification (enters into force on January 1st 2025).
  • ANAF analyzes the taxable person's response to the "Notification of RO e-VAT compliance" and orders the legal measures in accordance with the powers assigned and the objectives of this normative act. (enters into force on 1st of January 2025).
  • The "RO e-VAT compliance notification" is not taken into account when establishing the tax risk indicators, until January 1, 2025.
  • Failure to comply with the obligation to transmit the result of the verifications carried out on the differences communicated through the "Notification of RO e-VAT compliance", within 20 days from the date of receipt of the notification, constitutes a contravention and is sanctioned with a fine from 5,000 lei to 10,000 lei, for legal entities classified in the category of large taxpayers, with a fine from 2,500 lei to 5,000 lei,  for legal entities classified in the category of medium taxpayers, and with a fine from 1,000 lei to 2,500 lei, for other legal entities, as well as for individuals. (enters into force on 1st of January 2025).
  • Failure to provide or partially provide information to clarify the differences between the pre-filled values through the pre-filled RO e-VAT return and the values filled in by the taxable person registered for VAT purposes through the value added tax return is a tax risk indicator regarding the level of VAT declaration. (enters into force on 1st of January 2025).
  • The selection of taxable persons registered for VAT purposes to be subject to tax inspection or anti-fraud control is made according to the level of tax risk established on the basis of the risk analysis. (enters into force on 1st of January 2025).
  • Taxable persons registered for VAT purposes are considered to be at risk of undue VAT refund also if they find themselves in at least one of the following situations (enters into force on 1st of January 2025):
  1. do not submit the response to the "Notification of RO e-VAT compliance";
  2. there are significant differences, and complete and/or conclusive information and data have not been sent in response to the "Notification of RO e-VAT compliance", which may lead to the refund of undue amounts and at the same time the existence of the risk of tax evasion.
 
  • For the implementation and operationalization of the pre-filled RO e-VAT return, by order of the President of ANAF, deadlines may be established for the tax returns, respectively the recapitulative statement regarding intra-community deliveries/acquisitions/services (390) and the informative statement regarding the deliveries/services and acquisitions made on the national territory (394), whose data and information are necessary for pre-completion, before the scheduled transmission date,  to taxable persons registered for VAT purposes of the pre-filled RO e-VAT return.
  • Thus, the provisions of the Fiscal Code regarding the 390 statement are amended in the sense of eliminating the deadline of 25th of the following month currently provided, together with the specification that the deadline will be established by Order of the President of ANAF. At the same time, it is specified that D390 for June 2024 remains with a deadline of July 25th 2024.
 
  • The model and content of the pre-filled RO e-VAT return, as well as the model of the form "Differences in taxable operations RO e-VAT" shall be approved by Order of the President of ANAF within 10 days from the date of entry into force of this GEO (June 21st 2024).
  • We mention that for the persons who apply the VAT collection system, the provisions will enter into force from August 1st 2025, instead of January 1st 2025.