{"id":1686,"date":"2023-11-28T14:53:48","date_gmt":"2023-11-28T14:53:48","guid":{"rendered":"https:\/\/nartea.ro\/en\/?p=1686"},"modified":"2023-11-28T14:53:48","modified_gmt":"2023-11-28T14:53:48","slug":"mandatory-from-1-january-e-invoice","status":"publish","type":"post","link":"https:\/\/nartea.ro\/en\/2023\/11\/28\/mandatory-from-1-january-e-invoice\/","title":{"rendered":"Mandatory from 1 January: E-INVOICE"},"content":{"rendered":"<h2>Mandatory from 1 January: E-INVOICE<\/h2>\n<p><strong>It&#8217;s official. Law 296\/2023 has made it compulsory that from 01.01.2024 invoices will be issued only by reporting them to E-Invoice. This obligation has now been extended to B2B (business to business) relations.<\/strong><\/p>\n<p>Mandatory reporting of invoices via the e-Invoice system will apply, from 1 January 2024, for all transactions carried out by taxpayers in B2B relations. The law introduces a reporting deadline of 5 days for e-Invoices and penalties for non-compliance. From 1 July 2024, e-Invoice will become the only channel through which invoices can still be sent to recipients.<\/p>\n<p>Until now, this electronic invoicing system has only been applied in B2G (public purchasing) relations. From the beginning of next year this obligation will be extended to other economic operators.<\/p>\n<p><a href=\"https:\/\/nartea.ro\/blog\/obligatoriu-de-la-1-ianuarie-e-factura\/img_4832\/\" rel=\"attachment wp-att-2179\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-2179\" src=\"https:\/\/nartea.ro\/wp-content\/uploads\/2023\/11\/IMG_4832-200x300.jpg\" alt=\"\" width=\"200\" height=\"300\" \/><\/a>The deadline for submitting invoices to the e-Invoice system is set at five working days from the date of issue of the invoice.<\/p>\n<p>For non-compliance with this reporting deadline, the fine is differentiated according to the size of the taxpayer:<\/p>\n<ul>\n<li>from 5,000 to 10,000 lei for legal entities classified as large taxpayers;<\/li>\n<li>from 2,500 to 5,000 lei for legal entities classified as medium-sized taxpayers;<\/li>\n<li>from 1,000 to 2,500 lei for legal entities classified as small taxpayers and for individuals.<\/li>\n<\/ul>\n<p><strong>However, during the period from 1 January to 31 March 2024 these penalties will not apply. Thus, if invoices are not reported within 5 working days of issue, the fine will not apply until 1 April 2024.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mandatory from 1 January: E-INVOICE It&#8217;s official. Law 296\/2023 has made it compulsory that from 01.01.2024 invoices will be issued only by reporting them to E-Invoice. This obligation has now been extended to B2B (business to business) relations. Mandatory reporting of invoices via the e-Invoice system will apply, from 1 January 2024, for all transactions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1686","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/posts\/1686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/comments?post=1686"}],"version-history":[{"count":1,"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/posts\/1686\/revisions"}],"predecessor-version":[{"id":1688,"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/posts\/1686\/revisions\/1688"}],"wp:attachment":[{"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/media?parent=1686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/categories?post=1686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nartea.ro\/en\/wp-json\/wp\/v2\/tags?post=1686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}