Order ANAF no.1831 for the approval of the Procedure regarding the exercise of the option of use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice, as well as of the model, content and instructions for completing the form (083) ” Option regarding the use by operators non-resident economic, of the national system regarding the electronic invoice RO e-Invoice ” was published in the Official Gazette no. 1096 of November 17, 2021.
According to the normative act, non-resident economic operators may opt, under the conditions provided by Government Emergency Ordinance no. 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 to complete the Ordinance Government no. 78/2000 on the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them (hereinafter referred to as emergency), for the use of the national electronic invoicing system RO eFactura.
Non-resident economic operators exercise the option to use the system for B2B trade relations with economic operators and / or for B2G relations with contracting authorities / contracting entities by submitting form (083) “Option regarding the use by non-resident economic operators of the national invoice system RO e-Invoice electronics “.
The form (083) 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. After submitting the form (083), having ticked section IV.
Option regarding the use of the national electronic invoicing system RO e-Invoice, for B2B commercial relations, the competent fiscal authority, respectively the Tax Administration for non-resident taxpayers within the Regional General Directorate of Public Finance Bucharest assigns to the non-resident economic operator a record number, used only within national system on electronic invoicing RO e-Invoice.
The record 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.
The fiscal authority communicates to the non-resident economic operator the evidence number assigned to the e-mail address registered in the form (083).
The non-resident economic operator who has opted to use the national system regarding the electronic invoice RO e-Invoice in B2B commercial relations is registered in the Register RO e-Invoice, organized by the National Agency for Fiscal Administration, starting with the 1st of the month following the exercise of the option.
We specify that the procedures for registration / deregistration of non-resident economic operators in / from the RO e-Invoice Register, as well as the procedure applicable in case of waiving the option to use the system are those provided by the regulations regarding the organization and registration in the RO e-Invoice Register.
The identification of non-resident economic operators in the RO e-Invoice Register is made using the evidence number assigned by the fiscal authorities.
Non-resident economic operators who have opted for the use of the national electronic invoicing system RO e-Invoice in the B2G relationship are registered in a special record, which includes: the assigned record number, identification data and the date on which the option to use this system.
Form (083) “Option regarding the use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice”:
Form (083) “Option regarding the use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice” is completed and submitted by the non-resident economic operators who opt for the use of the national system regarding the electronic invoice RO eFactura in the commercial relationship with another economic operator (B2B commercial relationship) or in the relationship with contracting authorities, respectively contracting entities (B2G relationship), under the conditions provided in 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 the completion of the Government Ordinance no. 78/2000 on the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles for placing on the market, making available on the market, registration in Romania, as well as market surveillance for them (hereinafter referred to as emergency ordinance).
Non-resident economic operators means any entity that carries out an economic activity consisting in the execution of works, the delivery of goods / products and / or the provision of services, not fiscally registered in Romania.
The form is completed with the help of the assistance program provided by the National Center for Financial Information and is submitted by electronic means of remote transmission, according to the law.
As mentioned above, following the submission of the form (083) with ticked section IV “Option on the use of the national electronic invoicing system RO e-Invoice” for B2B business relations, the tax authority assigns a number of records, which it communicates to the e-mail address entered in the form.
If from the commercial relations developed with other economic operators or contracting authorities / contracting entities the non-resident economic operator acquires the quality of subject of a fiscal legal report, respectively acquires rights and obligations in connection with the fiscal receivables, he must request the fiscal registration, by submitting the declaration fiscal registration, under the conditions provided by title IV “Fiscal registration” of the Fiscal Procedure Code.
Form model (083):
Legal basis:
– Order ANAF 1831/2021 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) ” Option on the use, by non-resident economic operators, of the national system regarding the electronic invoice RO e-Invoice ”;
– 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 the completion of 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 in Romania, as well as market surveillance for them;
– Government Ordinance 78/2000 on the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them;
– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions.