NAFA Order for approval of the content and instructions for filling-in the form (081) "Request for registration in the optional RO e-Invoice Register / renunciation of the request for registration in the optional RO e-Invoice Register"

On July 29th, 2024, it was published in the Official Gazette no. 736 the NAFA order for the approval of the procedure regarding the organization and registration in the optional RO e-Invoice Register, which provides:

• Organization and registration in the optional RO e-Invoice Register, as well as the model and content of the Form (081) "Request for registration in the optional RO e-Invoice Register / renunciation of the request for registration in the optional RO e-Invoice Register".

• The categories of entities which do not have the obligation, but can opt for using the RO e-Invoice national system, by submission of Form 081 via electronic means, respectively:
  • Persons provided for in art. 294 para. (1) let. j)—n) from Law no. 227/2015 regarding the Fiscal Code, as subsequently amended and supplemented ("Fiscal Code");
    
    
  • Institutes/cultural centres of other states that operate on the territory of Romania based on intergovernmental agreements for transactions carried out until July 1, 2025;
    
    
  • Associations and foundations established on the basis of Government Ordinance no. 26/2000 regarding associations and foundations, approved with amendments and additions by Law no. 246/2005, as subsequently amended and supplemented, other non-profit associations, political parties, cults, which are not registered for VAT purposes, for invoices issued between July 1, 2024 and June 30, 2025;
    
    
  • Farmers, natural persons who apply the special Regime for farmers provided for in art. 3151 of the Fiscal Code for invoices issued between July 1, 2024 and June 30, 2025;
    
    
  • Economic operators not established in Romania according to art. 266 para. (2) of the Fiscal Code in the B2B and/or B2C commercial relationship.
     
• In the situation where the entities listed above choose the transmission of invoices in the national RO e-Invoice system, they are required to be registered in the optional RO e-Invoice Register;

• From the moment of registration in the optional RO e-invoice Register, the issuer also gains the status of recipient;

• Renunciation of the request for registration in the optional RO e-Invoice register can be requested until the 1st of the month following the submission of the registration request, by submitting a new 081 form, with the appropriate section for renunciation of the registration request ticked;

• The optional RO e-Invoice register is public, is available on the NAFA website and contains information such as: the entity's tax identification data, the category it belongs to (according to the above list), the date on which the registration was requested, as well as the date of registration in the optional RO e-Invoice Register, respectively the 1st of the month following the request.

Specific provisions regarding economic operators not established in Romania:

• Non-resident economic operators, optionally registered until July 1st, 2024 in the RO e-Invoice Register based on forms 083 and 084, will be automatically included in the optional RO e-Invoice Register;

• Non-resident economic operators who wish to register in the optional RO e-Invoice Register have the possibility to select the types of commercial relations for which they wish to register, respectively:
  
  
  • In B2B commercial relations and/or
    
    
  • In B2G relations (with contracting authorities, respectively contracting entities).

The new legislative provisions have an impact inclusively for entities established in Romania, which will have to constantly monitor the optional RO e-Invoice Register, to the extent that they perform operations in relation to the categories of entities listed above, in order to correctly fulfil their RO e-invoicing obligations (mandatory electronic invoicing versus reporting of invoicing data in addition to traditional invoices).