Electronic invoice e-invoice

In the Official Gazette no.960 of October 7, 2021 was published EMERGENCY ORDINANCE no.120 / 2021 from 4. October 2021on the administration, operation and implementation of the national system on electronic invoice RO e-Invoice and electronic invoice in Romania, as well as to complete GO no.78 / 2000 regarding the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles in order to be placed on the market, made available on the market, registered in Romania, as well as the market surveillance for them.

The provisions of this chapter regulate the national system regarding the electronic invoice RO e-Invoice, as well as the electronic invoice at national level.

The definitions from paragraph (1) are completed with those existing in Law no. 98/2016, with subsequent amendments and completions, Law no. 99/2016, with subsequent amendments and completions, Law no. 100/2016, with amendments and subsequent completions, Government Emergency Ordinance no. 114/2011, approved with amendments and completions by Law no. 195/2012, with subsequent amendments and completions.

The Ministry of Finance, through the National Center for Financial Information, creates, develops and administers the national system regarding the electronic invoice RO e-Invoice.

The national system regarding the electronic invoice RO e-Invoice represents the set of principles, rules and IT applications aiming at receiving the electronic invoice from the issuer in compliance with the structure of the electronic invoice provided in art. 4 para. (1), the storage by electronic means of the invoices and the transmission to the recipient.

The national system regarding the electronic invoice RO e-Invoice becomes operational within maximum 30 days from the date of entry into force of this emergency ordinance.

The procedure for using and functioning of the national system regarding the electronic invoice RO e-Invoice is approved by order of the Minister of Finance within 15 days from the date of publication of this emergency ordinance in the Official Gazette of Romania, Part I.

The structure of the electronic invoice respects:

  • the technical and use specifications of the basic elements of the electronic invoice as provided in the European standard SR EN 16931-1, which are applicable at national level;
  • the technical and use specifications of the basic elements of the electronic invoice – RO_CIUS – and the specific operational rules applicable at national level;
  • the semantic content as described in standard SR EN 16931-1, the syntaxes identified in CEN / TS 16931-2, in accordance with Article 2, para (1) letter (j), and the appropriate correlation defined in the applicable subpart of CEN / TS 16931 -3.

The main elements of the electronic invoice are:

  • process and invoice identifiers;
  • invoice date;
  • information regarding the identification of the economic operator that delivered the goods / products, provided the services or executed the works;
  • information regarding the recipient of the electronic invoice;
  • information regarding the payment beneficiary;
  • information regarding the fiscal representative of the issuer;
  • identification of the type of goods / products delivered, services provided or works performed;
  • reference to the public / sectoral procurement contract, for the concession of works and services, as well as, as the case may be, to the public procurement contract in the fields of defense and security;
  • details regarding the execution of works, delivery of goods / products or provision of services;
  • payment instructions;
  • information on loans or debits;
  • information on the positions on the invoice;
  • breakdown of VAT;
  • total invoice.

The electronic invoice is sent by the issuer in the national system regarding the electronic invoice RO e-Invoice.

In the situation where the transmitted electronic invoice respects the structure provided in para. (1), the electronic signature of the Ministry of Finance shall be applied and shall be communicated immediately to the addressee. The application of the electronic signature of the Ministry of Finance certifies its receipt in the national system regarding the electronic invoice RO e-Invoice