2024-01-06 11:48:00
Because I saw that there are ambiguities, I say let’s clarify a little how it is with e-Invoice fines because we have two normative acts that regulate them: Law 296/2023 and GEO 115/2023.
Cornel Grama, consultant fiscalPhoto: Hotnews
Contraventions and penalties e-Invoice
From 1 April 2024
Art LIX from Law 296/2023
(6) The deadline for sending the invoices provided for in para. (1)-(3) in the national system regarding the electronic invoice RO e-Invoice is 5 working days from the date of issuing the invoice, but not later than 5 working days from the deadline provided for issuing the invoice in art. 319 para. (16) from Law no. 227/2015, with subsequent amendments and additions.
(7) Failure to comply with the provisions of para. (6) constitutes a contravention and is punishable by a fine of:
• 5,000 lei to 10,000 lei, for legal entities classified as large taxpayers, defined according to the law,
• 2,500 lei to 5,000 lei, for legal entities included in the category of medium taxpayers, defined according to the law,
• 1,000 lei to 2,500 lei, for other legal entities, as well as for natural persons.
(8) By way of exception to the provisions of para. (7), non-compliance with the provisions of para. (6) during the period January 1-March 31, 2024, no sanctions are imposed.
CLARIFICATION: This Article LIX of Law 296/2023 was NOT repealed by GEO 115/2023.
From 1 July 2024:
Art LXVII of GEO 115/2023
“In Article 10 of the Government’s Emergency Ordinance No. 120/2021 regarding the administration, operation and implementation of the national system regarding the electronic invoice RO e-Invoice and the electronic invoice in Romania, as well as for the completion of the Government Ordinance No. 78/2000 regarding homologation, issuing the vehicle identity card and certifying the authenticity of road vehicles in order to introduce them to the market, make them available on the market, register or register in Romania, as well as the market surveillance for them, published in the Official Gazette of Romania, Part I, No. 960 of October 7, 2021, approved with amendments and additions by Law No. 139/2022, with subsequent amendments and additions, following paragraph (6) a new paragraph, paragraph (7), is inserted, with the following content:
(7) The deadline for sending the invoices provided for in para. (1) in the national system regarding the electronic invoice RO e-Invoice is 5 calendar days from the date of issuing the invoice, but not later than 5 calendar days from the deadline provided for issuing the invoice in art. 319 para. (16) from Law no. 227/2015, with subsequent amendments and additions.
Art LXV from Law 296/2023 as amended by art LXVIII from GEO 115/2023: (refers to art. from GEO 120/2021)
15. Article LXV point 9, article 13^2 is amended and will have the following content:
Article 13^2
(1) The following acts constitute contraventions, if they were not committed under such conditions as to be considered crimes according to the law:
a) non-compliance by the issuer of the invoice – taxable person established in Romania according to art. 266 para. (2) from Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and additions, to the provisions of art. 10 para. (1);
b) receipt and registration by the recipient – taxable person established in Romania according to art. 266 para. (2) from Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and additions, of an invoice issued by economic operators established in Romania, in the B2B relationship, without complying with the provisions of art. 10 para. (1);
c) non-compliance with the provisions of art. 10 para. (7).
(2) The contraventions provided for in para. (1) lit. a) and b) are sanctioned, by derogation from the provisions of art. 8 para. (2) lit. a) from Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002, with subsequent amendments and additions, with a fine equal to 15% of the total value of the invoice.
(3) The contravention provided for in para. (1) lit. c) is sanctioned with a fine from:
• 5,000 lei to 10,000 lei, for legal entities classified as large taxpayers, defined according to the law,
• 2,500 lei to 5,000 lei, for legal entities included in the category of medium taxpayers, defined according to the law,
• 1,000 lei to 2,500 lei, for other legal entities, as well as for natural persons.
(4) Finding contraventions and applying the fines provided for in para. (1)-(3) are made by the competent tax authorities.”
Conclusions:
Starting from April 1, 2024, failure to report in the RO e-Invoice national system within 5 working days from the issuance of the invoice, but no later than 5 working days from the deadline set for issuing the invoice according to art 319 paragraph (16) of the Fiscal Code.
Starting from July 1, 2024, the following shall be sanctioned:
- with a fine equal to 15% of the invoice value, failure to transmit the invoice by the issuer to the beneficiary using the RO e-Invoice system, respectively the receipt and registration by the recipient of the invoice issued by economic operators established in Romania, in the B2B relationship, by means other than the national RO e-Invoice system;
- with a fine (amount depending on the category of taxpayer), non-compliance with the deadline for sending invoices through the national RO e-Invoice system of 5 calendar days from the date of issuing the invoice.
SPECIFICATION: The above presented were also confirmed by MFP representatives – Fiscal Legislation Directorate
- N.red: Cornel Grama is a tax consultant from Cluj and one of the founders and administrators of the “Tax Advisors” Association and of the Tax Advisors Group on Facebook with a number of over 46,000, his services covering the following areas: preparation of tax and tax returns, assistance on tax issues and budget claims, representation before tax authorities, training and training in the tax field. The opinions expressed in this article belong exclusively to the author.
See also:
VIDEO GUIDE How to issue the e-Invoice from January 1, 2024 and how to submit it
Fines for e-Invoices are given from April 1, 2024 / Clarifications made by the Ministry of Finance
1704594318
#eInvoice #fines #Explanation #ambiguities #appeared #public #space
