As of September 30, 2025, ANAF has implemented, via Order no. 2229/2025, an official procedure that allows buyers to notify tax authorities when suppliers fail to submit invoices on time in the RO e-Factura system—specifically when payment occurs at the time of delivery or service.
Using electronic Form 800, buyers can report delays. Upon receiving the notification, ANAF sends a message to the supplier via the Virtual Private Space (SPV) and records them in a dedicated registry. The supplier is required to issue the invoice by the next day and update the upload index in the e-Factura system.
This measure strengthens tax compliance by setting out clear actions for all parties involved. Failure to transmit the invoice in due time triggers automatic inclusion in a fiscal risk analysis by ANAF.