The Ministry of Finance has published on 22.03.2024 a new draft law that aims to extend the deadline for not applying fines to e-invoices.
According to Article LIX para. (7) of the Law no. 296/2023 it is stipulated that failure to comply with the deadline of 5 working days for the submission of invoices to the national electronic invoice system RO e-Invoice constitutes a contravention and is punishable by a fine. Article LIX para. (8) of Law No 296/2023 stipulates that during the period from 1 January to 31 March 2024, failure to comply with the deadline of 5 working days for the submission of invoices to the national e-Invoice system is not punishable by a fine.
This draft proposes to amend para. (7) of Article LIX of Law No. 296/2023 in order to identify exactly what constitutes an offence and is punishable by a fine, i.e. the act of non-compliance with the provisions of paragraph (7) of Article LIX of Law No. 296/2023. (6) for one or more invoices for which the deadline for transmission to the national electronic invoicing system RO e-Invoice falls within a calendar month.
At the same time, it is proposed to extend by 2 months the period during which no sanctions are applied for non-compliance with the 5 working days deadline for the transmission of invoices to the national e-Invoice system, i.e. this offence will not be sanctioned during the period from 1 January to 31 May 2024.