ANAF: Implementation of RO e-Invoice, without effects for household energy consumers

The implementation of the e-Invoice system, from January 1, 2025, will not have any impact on the way energy bills are sent and paid to household customers, in B2C relationships, according to a press release issued yesterday by ANAF.

ANAF's clarifications come after energy suppliers stated that they had requested clarifications on this issue since October, but the Ministry of Finance had not provided them with any response until early December.

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In the aforementioned press release, ANAF representatives claim that individuals have no obligation to download invoices or access SPV with the implementation of e-Invoice and that this responsibility lies exclusively with the economic operators issuing invoices. According to ANAF, in accordance with the provisions of article 101, paragraph (4) of GEO no. 120/2021, in B2C (business-to-consumer) relationships, suppliers or service providers are obliged to send the invoices issued to the recipients in accordance with art. 319 of the Fiscal Code, either on paper or on another medium (including electronic). At the same time, they must report the invoices in the national RO e-Factura system.

Regarding the respective provisions, ANAF indicates that energy invoices will continue to be sent to household customers under the same conditions as before, either on paper or electronically, and that the reporting obligation in the RO e-Factura system has only an informative role and does not imply the transmission of invoices to customers through this system. Thus, the implementation of e-Factura does not affect the beneficiary individuals in any way.

In conclusion, the method of sending invoices in B2C relations does not undergo any changes. The only change consists in the reporting of these invoices by issuers in the national system regarding the RO e-Factura electronic invoice.