Starting September 30, 2025, ANAF Order no. 2229/2025 came into force, establishing the procedure for notifying tax authorities when invoices are not submitted on time in the RO e-Factura system, specifically for cases where payment is made at the time of delivery or service.
The order introduces Form 800, which allows buyers to notify ANAF if suppliers fail to send invoices within the legal deadline. The aim is to create an oversight and indirect sanctioning mechanism for non-compliance with e-Factura reporting obligations.
Four annexes are included, detailing the full procedure, the notification form template, instructions for completion, and technical specifications. The notification is submitted electronically by the buyer as soon as the legal deadline has passed.
This measure is intended to improve compliance within the e-Factura system and provides buyers with a concrete tool in case of delayed invoicing.