The electronic invoice is in digital format that certifies the time reference and digital signature of the invoice issuer in electronic format for the buyer, which can be saved in the original format. The documents are according to the standard of the European Union accompanied by the Directive 2014/55 of the EU, dated 16 April 2014 “On electronic billing in public procurement”.
Some regions have imposed the use of electronic invoices for a more or less large number of taxpayers.
Referring to the definition in the law (LAW No. 108/2020, ON AN AMENDMENT TO LAW NR. 87/2019 “ON INVOICE AND CIRCULATION MONITORING SYSTEM) as well as the current process of implementation of the new rules of fiscalization, the effects of :
In many cases, the format in which the electronic document should be generated has already been defined and standardized, as XML is the most widely used language.
Electronic invoice, is built according to the European standard EN 16931 that is based on the international ISO / IEC 19845: 2015 (UBL 2.1). This standard contains all the necessary data between different economic entities for the registration and receipt of invoices.
Often the legislation of different countries defines the need to apply an electronic signature on the invoice, as a measure aimed at ensuring the integrity of the document and the authenticity of its origin.
The business must have a digital certificate issued by NAIS.
The archiving of original electronic documents, according to certain security and access conditions, is usually subject to various existing laws on electronic invoicing.
According to the law on the invoice and the circulation monitoring system Article Article 43:
Every taxpayer who issues invoices must keep these for at least five (5) years,
starting from the end of the fiscal year.
Taxpayers who are not subject to value added tax, who issue electronic invoices for cashless transactions, according to article 27, of law no.87 / 2019, can issue electronic invoices and perform the fiscalization procedure through the use of the central invoice platform, if they meet the following criteria:
a) They have not found any violations related to the non-issuance of the invoice in the last 3 years;
b) They do not have more than one place of business activity
