The authorities are working out the last details before operationalizing the new e-VAT system, which will allow the pre-filling of taxpayers' VAT returns. In this regard, in connection with VAT returns, the legislation was recently amended by a GEO so that cash registers can send new information to the National Agency for Fiscal Administration (ANAF).
The Romanian Tax Authority has published a GEO on the delivery of additional data for VAT returns.
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
506
Content accuracy validation date:
10.06.2024
Content accuracy validation time:
08:06h
The GEO was approved and published in Romania on May 30th, as it will require sending some additional data to the Romanian authorities.
As listed in the mentioned GEO (E. Ordinance 43), by this government decision, other data and information may be established for sending from a fiscal receipt and from daily closing reports, which are to be transmitted from fiscal cash registers to ANAF in Romania.
Based on the published GEO, the data will refer to the tax identification code number of the seller (Tax ID). While the tax ID is specified, other data to be transmitted has not been specified yet. This suggests that further regulations or guidelines may be forthcoming to clarify the full scope of information required from fiscal receipts and daily closing reports.
The transmission of the taxpayer's tax identification code by the fiscal electronic cash registers to the system of the National Fiscal Administration Agency (ANAF) is going to be necessary information for the generation of the pre-filled VAT statements.
Other news from Romania
Do electric vehicle charging stations need to be equipped with fiscal cash registers in Romania?
Romania
Author: Tara Nedeljković
In Romania, electric vehicle (EV) charging stations are exempt from the obligation to use electronic fiscal cash registers if payments are made exclusively via credit/debit cards or electronic wallets through vending machines. Read more
Cash transaction ceilings and penalties in Romania for 2025
Romania
Author: Tara Nedeljković
Romania enforces strict cash collection and payment ceilings under Law 70/2015 and its amendments, which remain applicable for 2024. Legal entities are limited to daily cash transactions of 5,000 lei per person for business-to-business operations and 10,000 lei for transactions with individuals. Read more
Amended law brings optional printing of fiscal receipts to customers in Romania in certain cases.
Public
Romania
Author: Tara Nedeljković
Romania
Author: Tara Nedeljković
Romania has amended its Fiscal Code to make printing fiscal receipts optional for transactions paid with credit or debit cards, starting December 26, 2024. Customers can still request a printed receipt, but in its absence, a bank statement will serve as proof of purchase. This change aims to reduce administrative burdens while maintaining consumer rights and business flexibility. A recent legislat... Read more
ANAF published a Guide to the Romanian e-Invoicing System with details on invoice codes, VAT categories, and some general rules for completing invoices.
Romania
Author: Tara Nedeljković
The Romanian Tax Authority has published a guide to the use of codes dedicated to invoice types of the various VAT categories, as well as other rules, in the national system regarding the electronic invoice RO eFactura, i.e., the Romanian e-Invoicing system. Read more
Additional clarifications from Romanian authorities on handling simplified invoices with additional data needed from 2025.
Romania
Author: Tara Nedeljković
Starting January 2025, simplified invoices in Romania for both B2B and B2C transactions must include additional details, such as the VAT or tax identification code of the beneficiary, and be submitted to the e-Invoice system unless classified as tax receipts. Read more
Key amendments and e-invoicing updates in Romania approaching 2025.
Romania
Author: Tara Nedeljković
Romania's Ministry of Finance has proposed updates to e-invoicing regulations, set to take effect in January 2025, including eliminating the obligation to use RO e-Invoice for certain non-taxable transactions outside Romania. The draft law introduces mandatory e-invoicing for simplified invoices while exempting tax receipts issued via fiscal devices and intra-community deliveries exempt from VAT. Read more
Clarifying Romania's e-invoicing requirements and how they impact B2C transactions in 2025
Romania
Author: Tara Nedeljković
Romania's e-invoicing requirements for business-to-consumer (B2C) transactions, effective January 1, 2025, mandate the submission of invoices in the RO e-Invoice system only for specific cases defined by law. Read more