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Penalties in case of non-compliance to the mandate obligations

The Romanian government recently published Law No. 296/2023, which introduces several fiscal measures, including sanctions for non-compliance with e-reporting and e-invoicing requirements.

  • Penalties for non-compliance with e-reporting requirements

    The e-reporting obligations where taxpayers are required to report the invoices in XML format to the RO e-Factura platform will apply on Romanian established taxpayers (and non-established taxpayers in Romania) from January 2024. Taxpayers can still send the invoice to their customers in PDF.

    The government of Romania has granted a 6 month’ grace period for the penalties related to non-compliance to the e-reporting obligations. From July 2024, Taxpayers who fail to comply with their e-reporting obligations will be fined between 1,000 and 10,000 RON depending on their company size.

  • Penalties for non-compliance with e-invoicing requirements

    As part of the e-invoicing obligation, Romanian established taxpayers must submit their XML invoices to the RO e-Factura platform for validation before sharing them with their buyers. The RO e-Factura platform will return the XML with the government's digital seal, which should be considered a legal e-invoice. Penalties will be implemented in conjunction with e-invoicing obligations starting in July 2024. Non-compliance would result in a fine of 15% of the total invoice value (including VAT).

    To retrieve purchase invoices, customers (Buyers) will also have to connect to the RO e-Factura platform.

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