On March 29th, Romania enacted the Emergency Order 30/2024 confirming the extension of the e-reporting grace period until the May 31st, 2024. The original grace-period was set to end on March 31st, and penalties would apply from April 1st, 2024.
This much-anticipated postponement aims to allow taxpayers extra time to continue adapting their procedures and systems for the transmission of invoices in the national RO e-factura platform.
In addition, the new legislation clarifies the application of penalties for non-compliance with the e-reporting mandate. According to the amended legislation, penalties will apply to taxpayers who fail to report “one or more invoices” within the stipulated 5-working days deadline. In effect, penalties should apply for the act of non-compliance itself, rather than for each individual invoice that remains unreported electronically.
