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e-Factura: Penalties deadline extended

e-Factura: Penalties deadline extended

Numărul 13, 3-9 apr. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

Emergency ordinance no. 30/2024 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code and art. LIX from Law no. 296/2023 regarding some fiscal-budgetary measures to ensure Romania's long-term financial sustainability was published in the Official Gazette, Part I no. 272 of March 29th, 2024 .

The main provisions:

1. The deadline for the application of contravention sanctions in the field of e-Factura has been extended!

Non-compliance with the provisions regarding the transmission in the system (SPV) of electronic invoices, for one or more invoices whose deadline for transmission in the national system regarding the electronic invoice RO e-Factura occurs during a calendar month constitutes a contravention and is sanctioned with a fine:

  • from 5,000 lei to 10,000 lei, for legal entities classified as large taxpayers;
  • from 2,500 lei to 5,000 lei, for legal entities classified as medium-sized taxpayers;
  • from 1,000 lei to 2,500 lei, for other legal entities, as well as for natural persons.

IMPORTANT

Failure to comply with the above provisions for invoices whose deadline for submission in the national RO e-Invoice electronic invoice system is up to and including May 31st, 2024, is not sanctioned!!!

2. New provision in the Fiscal Code regarding the marking of products containing tobacco, intended for inhalation without burning These excisable products can be sold on the territory of Romania only if they are marked according to the provisions of this article.

Exempt products are not subject to the obligation to mark. The responsibility for marking the products rests with the excise payers provided for in art. 444 Fiscal Code. Sanctions are provided for non-compliance with this obligation.

(Copyright foto: 123RF Stock Photo)

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