Please Try a Different Browser

You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.

If you choose to continue using this browser, content and functionality will be limited.

country-icon Romania

02.05.24

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.

Schedule a Free Consultation

Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.

First Name
Last Name
Job Title
Company
Comments

By submitting this form, you agree to Tungsten Automation terms of use and privacy policy.*