Legislative News 26.09.2024

What happens if I record an invoice in accounting that does not exist in ANAF SPV?

If you record in accounting an invoice that is not transmitted through the ANAF SPV system (e-Invoice), there are several negative consequences:

Non-deductibility of VAT: Invoices that are not transmitted through e-Invoice for B2B transactions cannot benefit from VAT deduction. Thus, the VAT associated with these invoices will not be deductible.

Sanctions: Registering an invoice that does not exist in SPV may lead to financial penalties. Fines apply for non-usage of the e-Invoice system, which can range between 1,000 and 10,000 lei, depending on the size of the taxpayer (small, medium, or large).

Inability to recognize expenses: Expenses related to these invoices will not be recognized for tax purposes, which can lead to higher profit taxation.

It is essential to ensure that all invoices are issued and correctly recorded in e-Invoice to avoid these issues.

If I send an invoice after 5 days, do I risk a fine?

Yes, if you send an electronic invoice through the RO e-Invoice system after the 5 working days period from the issuance date, you risk penalties. According to the legislation, for failure to fulfill the transmission obligation on time, the fines apply as follows:

·        For large taxpayers, the fine ranges between 5,000 and 10,000 lei.

·        For medium taxpayers, the fine varies between 2,500 and 5,000 lei.

·        For other legal and natural persons, the fine is between 1,000 and 2,500 lei.

Therefore, it is important to meet the 5-day deadline to avoid these penalties.

Is the fine imposed per untransmitted invoice?

Yes, the fine is applied for each invoice not transmitted within the legal term of 5 working days through the RO e-Invoice system. This means that if you have multiple delayed invoices, you may receive penalties for each of them. The amount of the fine varies depending on the size of the taxpayer, as mentioned earlier:

• Between 5,000 and 10,000 lei for large taxpayers,
• Between 2,500 and 5,000 lei for medium taxpayers.

It is essential to ensure timely transmission to avoid cumulative penalties.