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country-icon Roumanie

04.20.24

Non-compliance with e-reporting extended until 31 May 2024

The Romanian Government has published an emergency ordinance, including provisions related to the RO e-invoice system.

Non-compliance with the deadline for transmitting one or more invoices in the national electronic invoice system RO e-Factura during a calendar month constitutes a contravention and is sanctioned with a fine ranging from 5,000 lei to 10,000 lei for large taxpayers, from 2,500 lei to 5,000 lei for medium taxpayers, and from 1,000 lei to 2,500 lei for other legal entities and individuals.

However, according to the ordinance, non-compliance with the deadline for invoices whose deadline for transmission in the RO e-Factura system will not be sanctioned until 31 May. This extension is to ensure that taxable persons can continue to adapt their procedures/systems for transmitting invoices in the RO e-Factura system without incurring fines. As a result of this extension, taxable persons can continue to adapt their procedures for transmitting invoices in the RO e-Factura system without incurring fines.

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