Florin Jianu: "We request the extension until December 31, 2024 of the application of sanctions regarding the RO e-Invoice system"

The National Council of Small and Medium Private Enterprises will ask Prime Minister Marcel Ciolacu to extend until December 31, 2024 the grace period in which fines are not applied for companies' deviations from the obligations regarding the RO e-Invoice IT system.

Florin Jianu, the president of CNIPMMR, said on Friday, during a press conference: "We request the extension until December 31, 2024 of the deadlines for not applying the sanctions regarding the failure to upload invoices on time, respectively the registration of invoices not received through RO e-Invoice. We request information campaigns for entrepreneurs regarding this e-Invoice. (...) We also request tutorials to inform entrepreneurs more clearly, information campaigns, improving the platform, because there are a lot of problems. (...) E-Invoice is useful, but it must be implemented professionally, explained and for a period of time so that there are no sanctions for companies".

In addition to this, the entrepreneurs also request that the Ministry of Finance and ANAF present analyzes regarding the implementation of the new fiscal measures, the clarification by ANAF of the way of applying the changes introduced by GEO 115/2023 regarding the inclusion in the category of micro-enterprises paying income tax, such as and the creation of a digitization package for SME entrepreneurs, possibly in the form of vouchers

CNIPMMR representatives are supposed to meet with the head of the Government tomorrow to explain to him the problems faced by small and medium-sized entrepreneurs and to inform him of the impact that the new tax measures have on the business environment in our country.

Regarding the RO e-Invoice system, although currently no fines are applied until March 31, 2024 for not uploading invoices to the system, according to a survey carried out by CNIPMMR, entrepreneurs are worried about this, taking into account the fact that their costs have increased and that the platform managed by ANAF does not operate within optimal parameters.

Thus, according to the survey carried out between January 26 and February 8, 2025, 62.5% of respondents identified as the biggest inconvenience the increase in costs with the new compliance obligations for electronic reporting of invoices, and 50.5% of respondents denounced the operation defective of the e-Invoice platform managed by ANAF. 40.5% of the respondents indicated that the Ro e-Invoice platform is not user-friendly, being difficult to operate, as it provides false errors when uploading invoices, and the platform interface is not intuitive and does not provide enough information for easy use and verification of registered accounting documents.

According to the same survey, 65.6% of entrepreneurs believe that the RO e-Invoice system does not achieve its goal of combating tax evasion, 18.7% state that this goal is partially achieved, 10.2% do not know if the platform achieves this goal , while only 5.5% of respondents believe that the system will combat tax evasion.

Regarding the extension of the deadline for the introduction of sanctions, Sterică Fudulea, the general secretary of CNIPMMR, stated: "We had a meeting with Mr. Boloş during the protests, in mid-January. We held discussions on the area of e-Invoice, e-Transport, e-Seal and indeed on the area of fines, and there we asked the minister to now extend this term until December 1. (...) The problem is what do we do with those who cannot register the invoice in those five days for various reasons, such as the lack of internet or the PFAs who usually went with the invoices once a year, and here was a solution provided by President Jianu. Initially, the system had to be implemented on large companies, then on medium and small ones. Another thing, how do we get access to invoices for more than 60 days because the system now says you can get your invoice within 60 days, that means it forces me as a company to keep the archive for five years , and the state keeps it for 60 days, what happens if I don't have an invoice during the inventory? These are the problems identified in the market and we also come up with solutions, we don't point fingers."

According to the legal provisions, from April 1, 2024, in the event of non-compliance with the obligation to submit the invoice in the e-Invoice system within five working days from the date of issue (reporting valid both for companies in Romania and for non-residents with a VAT code in Romania), fines will be applied from 5,000 to 10,000 lei for large taxpayers, from 2,500 to 5,000 lei for medium taxpayers and from 1,000 to 2,500 lei for small taxpayers and for non-residents.

From the survey carried out by CNIPMMR, we note that 44.5% of entrepreneurs claim that they are affected by the new provisions of the Fiscal Code regarding the tax system on the income of micro-enterprises, in the situation of directly or indirectly owning more than 25% of the value or number of shares and voting rights in several micro-enterprises. They believe that the new provisions are incorrect.

The research carried out by the CNIMPPR also shows that only 6.9% of entrepreneurs are not affected by the fuel price increase through the increase in excise duties from January 1, 2024, most of the other respondents claiming that they will transfer the additional costs to the final cost paid by customers, that they are will decrease profit and that we will witness a decrease in competitiveness.

As for the price of RCA policies, 59.8% of entrepreneurs are affected by its increase, and 49.2% claim that the Financial Supervision Authority should more strictly control the method of forming tariffs.

Among the main market problems in the next 12 months identified by entrepreneurs, 28.4% of the respondents include the decrease in sales volume and the increase in the costs of raw materials and/or services used. 24.3% of entrepreneurs are optimistic and believe that there will be no problems in the market, while 11.9% of entrepreneurs believe that they will face a crisis of skilled labor.