e-Factura 01.04.2024 | TaxFlash 101

The grace period for the RO e-invoice extends until May 31st, 2024

 

On March 29th, 2024, the Government's Emergency Ordinance no. 30/2024 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code and art. LIX from Law no. 296/2023 was published, in force from March 29th, 2024.

The main change is the extension of the grace period until May 31st, 2024, a period in which fines are not applied for non-compliance with the deadline for submitting invoices in the RO e-Invoice system. The following aspects are also clarified:

• the non-transmission of one or more invoices whose deadline for transmission in the national RO e-Invoice system occurs during a calendar month will be sanctioned with a single fine. Thus, a single fine will be received regardless of the number of unreported invoices within the 5 days term, in a calendar month.
• by way of exception, non-compliance with the 5-day transmission deadline for invoices whose deadline for transmission in the RO e-Invoice system is up to May 31st, 2024, including, is not sanctioned. Theoretically, based on this change, non-reporting in the e-Invoice during the grace period cannot be fined, but in our opinion the provision is not clear enough in this regard. Therefore, we recommend that until the end of the grace period, companies report in the e-Invoice system all invoices issued starting from January 1st, 2024 for which this obligation exists, thus eliminating any risk of sanctions.

We mention that during the webinars held by ANAF on this subject, ANAF representatives stated that the change in the term is given in the sense that all the invoices issued starting with January 1st will be reported.