{"id":1432,"date":"2024-06-01T08:00:19","date_gmt":"2024-06-01T08:00:19","guid":{"rendered":"https:\/\/nutasiasociatii.ro\/?p=1432"},"modified":"2024-09-07T11:00:16","modified_gmt":"2024-09-07T11:00:16","slug":"sistemul-ro-e-factura-devine-obligatoriu-de-la-1-ianuarie-2024-si-va-fi-implementat-etapizat-pentru-toate-tranzactiile","status":"publish","type":"post","link":"https:\/\/nutasiasociatii.ro\/ro\/sistemul-ro-e-factura-devine-obligatoriu-de-la-1-ianuarie-2024-si-va-fi-implementat-etapizat-pentru-toate-tranzactiile\/","title":{"rendered":"Sistemul RO e-factura devine obligatoriu de la 1 ianuarie 2024 \u0219i va fi implementat etapizat pentru toate tranzac\u021biile"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1432\" class=\"elementor elementor-1432\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a79b7d6 e-flex e-con-boxed e-con e-parent\" data-id=\"a79b7d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-79343ad e-con-full e-flex e-con e-child\" data-id=\"79343ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f047809 elementor-widget elementor-widget-image\" data-id=\"f047809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/facture-electronique-768x432.png\" class=\"attachment-medium_large size-medium_large wp-image-1608\" alt=\"\" srcset=\"https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/facture-electronique-768x432.png 768w, https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/facture-electronique-300x169.png 300w, https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/facture-electronique-1024x576.png 1024w, https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/facture-electronique.png 1200w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6edee99 e-con-full e-flex e-con e-child\" data-id=\"6edee99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1eb43c elementor-widget elementor-widget-text-editor\" data-id=\"b1eb43c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00cencep\u00e2nd cu data de 1 ianuarie 2024 devine obligatoriu\u00a0<strong>sistemul RO e-Factura<\/strong>\u00a0care a intrat \u00een vigoare prin publicarea \u00een Monitorul Oficial a Legii nr. 296\/2023 privind unele m\u0103suri fiscal-bugetare pentru asigurarea sustenabilit\u0103\u021bii financiare a Rom\u00e2niei pe termen lung prin care s-au adus modific\u0103ri referitoare la facturarea electronic\u0103.<\/p><p>Sistemul este opera\u021bional din 2022, \u00eens\u0103 a fost obligatoriu doar pentru facturile emise de operatorii economici \u00een rela\u021biile cu entit\u0103\u021bile de stat, pentru cele aferente bunurilor cu risc fiscal \u0219i pentru agen\u021biile de turism care emit facturi \u00een baza tichetelor de vacan\u021b\u0103.<\/p><p>Sistemul RO e-Factura se refer\u0103 la instituirea factur\u0103rii electronice obligatorii pentru toate tranzac\u021biile efectuate \u00eentre persoanele impozabile stabilite pe teritoriul Rom\u00e2niei.<\/p><p>Factura electronic\u0103 este diferit\u0103 de cea uzitat\u0103 p\u00e2n\u0103 acum, respectiv este o factur\u0103 emis\u0103, transmis\u0103 \u0219i primit\u0103 \u00eentr-un format electronic structurat de tip XML, care permite prelucrarea sa electronic\u0103 \u0219i automat\u0103; aceasta se poate genera prin folosirea unui furnizor de servicii sau pe site-ul Ministerului Finan\u021belor Aplica\u021bii web RO-eFactura.<\/p><p>Procesul de implementare a sistemului se va face \u00een 2 etape:<\/p><p><em><strong>Prima etap\u0103 va fi implementat\u0103 \u00een perioada 1 ianuarie 2024 &#8211; 30 iunie 2024<\/strong><\/em>\u00a0\u0219i se refer\u0103 la\u00a0<em><strong>raportarea facturilor emise \u00een rela\u021bia B2B (rela\u021bia comercial\u0103 dintre doi operatori economici)<\/strong><\/em>\u00a0\u00een sistemul na\u021bional privind factura electronic\u0103 RO e-Factura pentru operatorii economici persoane impozabile stabilite \u00een Rom\u00e2nia, indiferent dac\u0103 sunt sau nu \u00eenregistrate \u00een scopuri de TVA . \u00cen aceast\u0103 etap\u0103 factura va fi comunicat\u0103 c\u0103tre destinatar conform art. art. 319 din Legea nr.227\/2015 privind Codul fiscal, cu excep\u021bia situa\u021biei \u00een care destinatarul este \u00eenregistrat \u00een sistemul RO e-Factura, c\u00e2nd se va utiliza numai acest sistem.<\/p><p>Facturile electronice trebuie transmise \u00een sistemul RO e-Factura \u00een 5 zile lucr\u0103toare de la emiterea facturii, dar nu mai t\u00e2rziu de 5 zile lucr\u0103toare de la data-limit\u0103 prev\u0103zut\u0103 pentru emiterea facturii la art.319 alin.(16) din Codul fiscal.<\/p><p>Nerespectarea obliga\u021biei de a transmite \u00een termenul prev\u0103zut anterior \u00een sistemul RO e-Factura constituie contraven\u021bie diferen\u021biat\u0103 pe categorii de contribuabili, \u00eens\u0103\u00a0<strong>\u00een perioada 1 ianuarie 2024-31 martie 2024 nerespectarea termenului limit\u0103 pentru transmiterea facturilor \u00een sistemul na\u021bional privind factura electronic\u0103 RO e-Factura nu se sanc\u021bioneaz\u0103.<\/strong><\/p><p><em><strong>A doua etap\u0103 \u00eencepe din data de 01.07.2024<\/strong><\/em>\u00a0\u0219i va const\u0103 \u00een\u00a0<em><strong>obliga\u021bia emiten\u021bilor facturilor electronice de a le comunica c\u0103tre destinatari<\/strong><\/em>\u00a0utiliz\u00e2nd sistemul na\u021bional privind factura electronic\u0103 RO e-Factura. Din aceast\u0103 etap\u0103 se vor considera facturi valabile doar facturile electronice transmise prin sistemul RO e-Factura, celelalte tipuri de facturi fiind ilegale \u0219i nu au valoare fiscal\u0103. Transmiterea facturilor \u00een alt\u0103 form\u0103 \u0219i prin alt\u0103 modalitate dec\u00e2t sistemul RO e-Factura va constitui contraven\u021bie \u0219i se va aplica amend\u0103 egal\u0103 cu TVA-ul \u00eenscris \u00een factur\u0103.<\/p><p><em>Motivele implement\u0103rii sistemului RO e-Factura<\/em>\u00a0sunt\u00a0<em>combaterea fraudei \u0219i evaziunii fiscale, precum \u0219i aducerea de beneficii persoanelor impozabile prin digitalizarea proceselor de facturare \u0219i prin reducerea sarcinii lor administrative<\/em>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00cencep\u00e2nd cu data de 1 ianuarie 2024 devine obligatoriu\u00a0sistemul RO e-Factura\u00a0care a intrat \u00een vigoare prin publicarea \u00een Monitorul Oficial [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2793,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[15],"tags":[],"ppma_author":[19],"class_list":["post-1432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-drept-comercial-societar"],"authors":[{"term_id":19,"user_id":2,"is_guest":0,"slug":null,"display_name":"Irina Postelnicu","avatar_url":{"url":"https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/irina-postelnicu-avocat.jpeg","url2x":"https:\/\/nutasiasociatii.ro\/wp-content\/uploads\/2024\/08\/irina-postelnicu-avocat.jpeg"},"first_name":"","last_name":"","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/posts\/1432"}],"collection":[{"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/comments?post=1432"}],"version-history":[{"count":16,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/posts\/1432\/revisions"}],"predecessor-version":[{"id":2515,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/posts\/1432\/revisions\/2515"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/media?parent=1432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/categories?post=1432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/tags?post=1432"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/nutasiasociatii.ro\/ro\/wp-json\/wp\/v2\/ppma_author?post=1432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}