In the Official Gazette no. 1040 of November 1, the ANAF Order no. 1713/2021 was published for the approval of the Procedure regarding the organization and registration within the RO e-Invoice Register, as well as the model, content and instructions for completing the form (084). “Application regarding the registration in the RO e-Invoice Register / waiver of the application regarding the registration in the RO e-Invoice Register”.
According to the provisions of EMERGENCY ORDINANCE no. 120/2021, economic operators, respectively any entity that carries out economic activity consisting in the execution of works, delivery of goods / products and / or provision of services, which issue electronic invoices to other economic operators (B2B relations ), have the possibility to opt for their transmission to the recipients using the national system regarding the electronic invoice RO e-Invoice.
We specify that, according to article 10, paragraph (2), the issuer of the electronic invoice, which opts for its transmission in the national system regarding the electronic invoice RO e-Invoice, is obliged to register in the Register of operators who have chosen to use the national system of electronic invoice RO e-Invoice (Register RO e-Invoice).
Moreover, in order to use the national system regarding the electronic invoice RO e-Invoice, both the issuer of the electronic invoice and its recipient must be registered in the Register RO e-Invoice.
The RO e-Invoice register is public and is displayed on the website of the National Agency for Fiscal Administration.
According to article 10 paragraph (5) of this EMERGENCY ORDINANCE, the procedure regarding the organization and registration in the RO e-Invoice Register is established by order of the ANAF president within 15 days from the date of publication of the emergency ordinance in the Official Gazette of Romania.
Thus, OPANAF no. 1713/2021 regulates the Procedure regarding the organization and registration within the RO e-Invoice Register and a form was elaborated through which the economic operators to request the registration in the RO e-Invoice Register or through which they can waive the application. of registration, until the date provided by this normative act for registration in the register.
The RO e-Invoice register contains the following information:
- a) the fiscal identification code of the economic operator or the registration code for VAT purposes, in the situation where it is registered for VAT purposes according to article 316 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions (Fiscal Code);
- b) name / surname and first name of the economic operator;
- c) the address of the fiscal domicile of the economic operator;
- d) the date on which the economic operator requested the registration in the RO e-Invoice Register;
- e) the date of registration in the RO e-Invoice Register.
We mention that the Register is constantly updated, based on the applications for registration in the RO e-Invoice Register submitted by the economic operators and on the information held by the fiscal bodies regarding the deregistration of the taxpayers from the Taxpayers / Payers Register.
According to OPANAF no. 1713/2021, the registration in the RO e-Invoice Register is made by sending the form (084) “Application regarding the registration in the RO e-Invoice Register / waiving the application regarding the registration in the RO e-Invoice Register”, having ticked the section III.
Form (084) “Application for registration in the RO e-Invoice Register / waiver of the application for registration in the RO e-Invoice Register” is sent by electronic means of remote transmission, according to the law.
The economic operator that has opted for the use of the national system regarding the electronic invoice RO e-Invoice is registered in the Register of RO e-Invoice starting with the 1st of the month following the transmission of the form (084).
From the moment of registration in the RO e-Invoice Register, the issuer also acquires the quality of recipient.
Economic operators can waive the application for registration in the RO e-Invoice Register until the date of their registration in the RO e-Invoice Register, respectively until the 1st of the month following the transmission of the registration application, by sending a new form (084), having ticked section IV “Waiver of the application for registration in the Register of operators who have opted for the use of the national electronic invoice system (Register RO e-Invoice)” and completed with the number and date of registration of the initial form (084) by which the economic operator requested registration in the RO e-Invoice Register. Economic operators that have waived the application for registration in the RO e-Invoice Register will no longer be registered in this register.
Economic operators are deleted from the RO e-Invoice Register from the date of deletion from the Taxpayers / Payers Register, according to the law.
The RO e-Invoice register allows the following:
- consulting the information for each economic operator separately, identified by the fiscal identification code or by the registration code for VAT purposes, in the situation when it is registered for VAT purposes according to article 316 of the Fiscal Code;
- providing, through web services, the information from the RO e-Invoice Register. The query of the register is made on the basis of a list containing the fiscal identification code of the economic operator. The web service response provides information on the name, surname and address at which each economic operator listed in the register has its fiscal domicile, the status (appears / does not appear) on the date requested by the interested persons, as well as the registration interval corresponding to the requested date.The terms and conditions of use of the web service for providing information, under the conditions of this order, are published on the website of the National Agency for Fiscal Administration.
The messages that are displayed when consulting the information for each economic operator include information on the current status, from the day of the request, of the economic operator about which the information is requested, respectively the quality of operator registered in the RO e-Invoice Register or unregistered operator in the e-Invoice RO Register.
Annex no.2 (extract from OPANAF 1713/2021):
APPLICATION regarding the registration in the RO e-Invoice Register / waiver of the application regarding the registration in the RO e-Invoice Register
| 084 | APPLICATION regarding the registration in the RO e-Invoice Register / waiver of the application regarding the registration in the RO e-Invoice Register | |||||||||||||
| I. Identification data of the economic operator | ||||||||||||||
| Name / First name, first name | ||||||||||||||
| Fiscal identification code | ||||||||||||||
| Fiscal domicile | ||||||||||||||
| County …………………………………………. Sector …………..Locality ………………………………………. | ||||||||||||||
| Str. ……………………………………………….. No. ……………….Bl. ……… Unit …………. | ||||||||||||||
| Floor. ……….. …………………..Ap. ………….Postal code ………………..Telephone ……………………. | ||||||||||||||
| Fax ………………………………..E-mail …………………………………. | ||||||||||||||
| II. Representation by: | ||||||||||||||||||||||||||
| Authorized | Legal representative | Fiscal representative | ||||||||||||||||||||||||
| No. of document | Date of document | / | / | |||||||||||||||||||||||
| Identification data | ||||||||||||||||||||||||||
| Fiscal identification code | ||||||||||||||||||||||||||
| Name / First name, first name | ||||||||||||||||||||||||||
| Fiscal domicile | ||||||||||||||||||||||||||
| County | Locality | Sector | ||||||||||||||||||||||||
| Str. | No. | Bl. | Unit | |||||||||||||||||||||||
| Floor | Ap. | Postal code | ||||||||||||||||||||||||
| Telephone | Fax | |||||||||||||||||||||||||
III. Application for registration in the Register of operators who have opted for the use of the national electronic invoicing system (RO e-Invoice Register) Pursuant to the provisions of article 10 paragraph (2) of the Government Emergency Ordinance no. 120/2021 regarding the administration, functioning and implementation of the national system regarding the electronic invoice RO e-Invoice and electronic invoice in Romania, as well as for completing the Government Ordinance no. 78/2000 regarding the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles in order to be placed on the market, made available on the market, registered or registered in Romania, as well as the market surveillance for them, I request the registration in the RO e-Invoice Register in order to use the national system regarding the electronic RO e-Invoice invoice in the commercial relations with other economic operators (B2B). The registration in the RO e-Invoice Register is made on the 1st of the month following the submission of this application. | |__| | |||||||||||||||||||||||||
IV. Renouncing of the application regarding the registration in the Register of the operators who opted for the use of the national system regarding the electronic invoice (RO e-Invoice Register) I renounce to the application regarding the registration in the RO e-Invoice Register, according to the form (084) registered under no. …………….. since …………………… . | |__| | |||||||||||||||||||||||||
| Under the sanctions applied to the deed of false statements, I declare that the data entered in this form are correct and complete | |
| The name of the person making the statement | |
| Function / Quality | |
| Signature | |
Legal basis:
- Order 1713/2021 for the approval of the Procedure regarding the organization and registration within the RO e-Invoice Register, as well as the model, content and instructions for completing the form (084) ” APPLICATION regarding the registration in the RO e-Invoice Register / waiver of the application regarding the registration in the RO e-Invoice Register ”;
- EMERGENCY ORDINANCE 120/2021 on the administration, operation and implementation of the national system on electronic invoice RO e-Invoice and electronic invoice in Romania, as well as for completing Government Ordinance no. 78/2000 regarding the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles in order to be placed on the market, made available on the market, registered or registered in Romania, as well as the market surveillance for them;
- anaf.ro