Tax Flash No. 15/2012

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Law 148/2012 regarding the registration of the commercial operations through electronically means was published in Official Gazette 509/201

Starting with the enforcement of this law, the invoices issued by electronic means shall additionally contain the electronic signature and time stamp, irrespective if such are transmitted electronically or on paper format. The same requirements shall also apply to fiscal receipts and bills issued by electronic means.

The documents issued by electronic means according to this law shall be electronically archived as per Law 135/2007.

Such provisions are applicable to the persons established in Romania.

The invoices, fiscal receipts and bills issued and archived by electronic means according to this law shall have the quality of justifying document in the sense of the Accounting Law.

The legal entities and private individuals have the possibility to opt for the issuance of the documents under electronic or paper format with a prior notification of the Ministry of Public Finance.

The law shall enter into force in 3 days from its publication in the Official Gazette.

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