ANAF Order no. 1831 for the approval of the Procedure regarding the exercise of the option to use, by non-resident economic operators, the national system regarding the electronic invoice RO e-Invoice, as well as the model, content and instructions for completing the form (083) the use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice ” was published in the Official Gazette no. 1096 (Part I) of November 17, 2021.
We remind you that the national electronic invoicing system, called e-Invoice, has recently become functional in the relationship of companies with the state (public procurement – B2G), and will be functional in the next period, in the relationship between companies (B2B).
Thus, according to the new order, this will be possible, based on a special procedure, for foreign companies as well.
More precisely, according to ANAF Order 1831/2021, foreign companies that want to opt for electronic invoicing will have to submit online, to ANAF, form 083, having ticked the option for the B2B relationship and / or for the B2G relationship, as the case may be.
Form (083) “Option regarding the use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice” is completed with the help of the assistance program provided on the website of the National Agency for Fiscal Administration and is submitted exclusively by electronic means of remote transmission, according to the law.
The guide on the exercise of the option of use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice is made available to non-resident economic operators on the website of the National Agency for Fiscal Administration.
After submitting the form (083), having ticked “section IV. Option regarding the use of the national system regarding the electronic invoice RO e-Invoice, for B2B commercial relations”, the competent fiscal authority, respectively the Fiscal Administration for non-resident taxpayers within the Regional General Directorate of Public Finances Bucharest assigns to the non-resident economic operator a number of records, used only within the national system regarding the electronic invoice RO e-Invoice
The evidence number has the structure of the fiscal registration code / fiscal identification number. The evidence number does not represent a fiscal identification code, in the sense of title IV “Fiscal registration” of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions.
This number will be sent to non-resident companies by e-mail, and they will be considered registered in the system starting with the 1st of the month following the exercise of the option.
At the same time, it should be mentioned that, otherwise, the procedures for registration or deregistration of non-residents in or from the e-Invoice register, as well as the procedure applicable in case of waiving the option to use the system will be “those provided by the regulations on organization and registration, within the RO e-Invoice Register-Authorities”.
In addition, there will be a special record, separate from the record of resident companies, for foreign companies that have opted to use the national e-Invoice system in the B2G relationship.
The evidence will include the assigned evidence number, mentioned above, the identification data and the date on which the option to use the system was exercised.