Important Updates in the Electronic Invoicing Process through e-Invoice

 
Starting from January 1, 2024, there is a legal obligation for all taxable persons, whether registered for VAT purposes or not, to upload the issued invoices into the ANAF e-Invoice system.
 
What you need to know about corrections to electronic invoices?
 
  • With the requirement to use the e-Invoice system for reporting invoices, taxpayers must be mindful of the correct way to request corrections, using the specific functionalities of the system.
  • The transmission of correction messages must be done both through traditional channels and directly in the e-Invoice system.
  • This is a mandatory requirement to ensure compliance and facilitate the correct deductibility of expenses or VAT.
 
Correction procedure in e-Invoice:
  • If the recipient identifies errors in a received invoice, they must notify the issuer, including through e-Invoice, while adhering to the technical documentation structure of the system.
  • The corrected invoice will then be transmitted through the same system, ensuring transparency and traceability of corrections.
  • Adhering to this procedure ensures that all parties involved – both the issuer and the recipient – fully comply with current tax regulations. 
  • Avoid penalties and facilitate efficient management of electronic invoices.
 
⚠️ After June 30 2024, e-Invoice will become the sole channel for transmitting invoices in B2B relationships, following the new regulations.
 
Understanding and correctly applying these procedures within the e-Invoice system are essential to ensure compliance and efficient management of the electronic invoicing process in commercial relationships.