In the Official Gazette (Part I) no.490 of 17 May 2022 was published the Law no.139/2022 for the approval of the EMERGENCY ORDER no.120/2021 on the administration, functioning and implementation of the national system on electronic invoicing RO e-Invoice and electronic invoice in Romania, as well as for the completion of the Government Order (OG) no.78 /2000 on the approval, issuing of vehicle identity cards and certification of authenticity of road vehicles for placing on the market, making available on the market, registration or recording in Romania, as well as market surveillance for them.
Please note that the provisions of the new law came into force on 20 May 2022.
The purpose of the legislative act is to introduce into national law Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement.
According to the explanatory memorandum, the implementation and operationalization of the national electronic invoicing system RO eFactura is aimed at three main lines of action: providing an electronic public service necessary for the execution of public procurement contracts, sectoral procurement contracts/concessions for works and services and transactions between economic operators, in fact a support tool adapted to the evolution of the pandemic context, coherence in the implementation and application of fiscal-budgetary policies and reforms through the efficient management of budgetary resources allocated to public institutions and authorities, namely the implementation of correct and efficient mechanisms to ensure the monitoring of budget execution and the amounts allocated to the various investment programmes, the increase in the efficiency and effectiveness of tax collection, with a particular focus on improving and strengthening VAT collection, as well as preventing and combating fraud, evasion and possible VAT abuses.
According to the recently approved document, starting from 1 July 2022, economic operators established in Romania according to Article 266 paragraph (2) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, are obliged, in the B2G relationship, defined according to Article 2 paragraph (1) letter (m) of the EMERGENCY ORDINANCE no.120 /2021 on the administration, operation and implementation of the national system for electronic invoicing RO e-Invoice and electronic invoicing in Romania, to issue electronic invoices and to transmit them through the national system for electronic invoicing RO e-Invoice.
Thus, although initially, by the Emergency Ordinance no.120/2021 on the administration, operation and implementation of the national system on electronic invoicing RO e-Invoice and electronic invoice in Romania, in Article 5, it was regulated that economic operators can opt for the use of the national system on electronic invoicing, by Law no.139 /2022 for the approval of the Emergency Ordinance (O.U.G.) no.120/2021, published in the Official Gazette no. 490 of 17 May 2022, in article II, it was regulated that, starting from 1 July 2022, economic operators with their economic activity headquarters in Romania are obliged to issue electronic invoices and to transmit them through the national electronic invoicing system RO e-Invoice, in the B2G relationship.
As can be seen from the law approving the URGENT ORDINANCE no. 120/2021, the issuing of the invoice in the B2G relationship is mandatory, but this obligation does not apply only to the supply of products with fiscal risk.
Other amendments published in Law no.139/2022:
- recipient of the electronic invoice – the economic operator, the contracting authority, the contracting entity and any other entity that receives the electronic invoice accompanied by the electronic seal of the Ministry of Finance in the national electronic invoice system RO e-Invoice;
- the recipient of an e-invoice issued in the B2G relationship – the contracting authority, the contracting entity or the centralised purchasing unit with the powers in this respect according to the law that receives the e-invoice accompanied by the electronic seal of the Ministry of Finance in the national system on the electronic invoice RO e-Invoice.
- If the transmitted electronic invoice complies with the prescribed structure, the electronic seal of the Ministry of Finance is applied and immediately communicated to the recipient. The application of the electronic seal of the Ministry of Finance certifies its receipt in the national e-Invoice system.
- The original copy of the e-invoice is considered to be the XML file with the electronic seal of the Ministry of Finance (the electronic signature of the Ministry of Finance has been replaced by the electronic seal).
Economic operators registered in the RO e-Invoice Register who do not have a conversion application may use the IT application provided by the Ministry of Finance, through the National Centre for Financial Information, when the national system on electronic invoicing RO e-Invoice is operational.
In addition, all functionalities of the National e-Invoice System RO e-Invoice used by registered economic operators are also accessible to them through machine-to-machine digital services, i.e. programmable application interfaces.
Important aspects – in B2B relation:
In the B2B relationship, the issuing of the electronic invoice is not mandatory if the deliveries made do not include products with fiscal risk, an aspect regulated by article 10 of the URGENT ORDINANCE no.120/2021, article that was not modified/complemented by Law no.139/2022.
“(1) In the B2B commercial relationship, the issuer of the electronic invoice may choose to send it to the recipient using the national electronic invoice system RO e-Invoice in compliance with the provisions of Article 4 paragraph (1).
(2) If the issuer of the electronic invoice opts for its transmission in the national e-Invoice system, he is obliged to be registered in the Register of operators who have opted for the use of the national e-Invoice system, hereinafter referred to as the e-Invoice Register.
(3) The economic operator who has opted for the use of the national e-Invoice system shall be entered in the e-Invoice Register from the 1st of the month following the exercise of the option. From the moment of registration in the e-Invoice Register, the issuer also acquires the status of recipient.”
However, it is important to note that changes are also to be made with regard to the issuing of the invoice in the B2B relationship, which is also regulated by ARTICLE III of Law 129/2022.
“Within 30 days from the date of adoption of the Decision authorising Romania to apply a special measure derogating from Articles 178, 218 and 232 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as subsequently amended, by order of the President of the National Tax Administration Agency, the categories of economic operators established in Romania shall be determined in accordance with Article 266 paragraph (2) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, which are obliged to issue electronic invoices in B2B relationship and transmit them through the national system on electronic invoice RO e-Invoice, as well as the date from which this obligation takes effect.”
Legal basis:
– Law no. 139/2022 for the approval 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 the completion of 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 in Romania, as well as market surveillance for them;
– 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.