Situation: A company ABC SRL wants to record in its accounting a fiscal receipt for diesel with a value of over 100 euros. The question arises whether this receipt is considered a simplified invoice and whether it must be declared in the e-Invoice system.
Solution: According to the provisions of article 319, paragraph (10), letter a) of the Fiscal Code, for services for which the issuance of fiscal receipts is mandatory, the issuance of an invoice is not mandatory, except in the case where the beneficiary requests the invoice.
More specifically, according to article 2 of HG 479/2003, amended by HG 355/2023, the issuance of fiscal invoices will only be carried out for fiscal receipts issued on the same day. Thus, the system will not allow the generation of invoices on days other than the one on which the fiscal receipt was issued.
Users are obliged to issue fiscal receipts to customers for all goods delivered at retail and/or services provided. Upon their request, a tax invoice must be issued on the same day, according to Law No. 227/2015 on the Tax Code.
VAT aspects: According to article 299 point 69, paragraph (6) of the Implementing Rules, VAT deduction is allowed only if the fiscal receipt contains the VAT registration code of the beneficiary, thus being considered a simplified invoice.
In the present case, the company ABC SRL cannot deduct the related VAT because the fiscal receipt does not meet the conditions of a simplified invoice.
Declaration in the e-Factura system: Fiscal receipts and simplified invoices are not declared in the Ro e-Factura system, according to the provisions of article LIX, paragraph (4), letter c) of Law no. 296/2023.
Accounting aspects: The documents that form the basis of the accounting registration must provide all the information necessary to be considered supporting documents. In the absence of an invoice, the tax receipt exceeding 100 euros is not sufficient to justify the deduction of VAT, but can be used to record expenses in accounting, provided that other supporting documents, such as an expense report, exist.
Expenses are deductible when calculating corporate income tax, if they are justified by an expense report attached to the tax receipt, according to OMFP no. 2634/2015.
Deductibility of car expenses:
- If cars are used exclusively for economic purposes, the deductibility of expenses for fuel, repairs, insurance, etc. is 100%.
- If the use is mixed, VAT is deductible only at a rate of 50%.
Justification of vehicle use: In order to grant full deductibility, a mileage log must be drawn up that includes:
- Category of vehicle used;
- Purpose and place of travel;
- Kilometers traveled;
- Own fuel consumption rate per kilometer traveled.