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.
Thank you for reading this post, don't forget to subscribe!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.