NNDKP Tax Flash No.1/2024 – Postponement of penalties for failure to submit the RO e-Factura on time and clarifications on misdemeanors

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In the Official Gazette no. 272/29 March 2024, the Emergency Ordinance no. 30/2024 amending the Tax Code and the Article LIX of Law No. 296/2023 on certain fiscal-budgetary measures for ensuring the long-term financial sustainability of Romania was published. 

Art. LIX of Law 296/2023

The postponement of fines for non-transmission via RO e-Factura

The sanctioning for the non-transmission within the deadline (5 working days) of electronic invoices through the RO e-Factura system has been postponed until 31 May 2024.

Clarifications regarding the application of fines

Clarifications are provided regarding the method of identifying misdemeanors for the non-transmission of electronic invoices within the deadline through the RO e-Factura system.

Thus, the misdemeanor punishable by fine is the failure to meet the deadline of 5 working days, which occurs within a calendar month, for the transmission of one or more invoices through the RO e-Factura system.

Tax Code

The obligation for the registered consignee to store the goods received only in the premises declared and authorized for the reception of these goods, if direct delivery option is not used, is introduced.

Starting 20 May 2024, the system of tax stamp marking is also introduced for products containing tobacco intended for inhalation without burning, similar to that applied to manufactured tobacco products.

Technical amendments have been made to replace the phrase “reserve document” certifying the end of the movement of excise goods with the phrase “reserve receipt report for movements of excise goods” or “reserve export report for movements of excise goods under suspension of excise duty”, as appropriate.

The Romanian version of this newsletter is available here.

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