Form 084 is governed by Order 1713/2021 approving the Procedure for the organisation and registration in the RO e-Invoice Register, as well as the model, content and instructions for completing the form (084) “Application for registration in the RO e-Invoice Register / reply to the application for registration in the RO e-Invoice Register”.
The form is to be completed and submitted by economic operators, i.e. any entities engaged in an economic activity consisting of the execution of works, delivery of goods/products and/or provision of services, issuing electronic invoices to other economic operators (B2B relations) and opting, under the conditions laid down in the EMERGENCY ORDINANCE No 120/2021 on the administration, operation and implementation of the national system for electronic invoicing RO e-Invoice and electronic invoicing in Romania, as well as for the completion of Government Order No 78 /2000 on the approval, issuance of the vehicle identity card and certification of authenticity of road vehicles for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them (hereinafter referred to as Emergency Ordinance), for their transmission to recipients using the national system on electronic invoicing RO e-Invoice.
So, according to the mentioned provisions, the wording is that the 084 filing is optional.
According to Article 10 paragraph (2) of the EMERGENCY ORDINANCE no.120/2021, the issuer of the electronic invoice, who opts for its transmission in the national electronic invoice system RO e-Invoice, is obliged to register in the Register of operators who have opted for the use of the national electronic invoice system RO e-Invoice (RO e-Invoice Register).
In order to use the national e-Invoice system, both the issuer of the electronic invoice and the recipient of the electronic invoice must be registered in the e-Invoice Register.
The e-Invoice Register is public and can be consulted in the section ANAF/Online services/Registers/E-invoice Register.
Please note that the 084 form is sent by electronic means of remote transmission and is available in the SPV.
The authorities have made available a test section (in SPV) where you can test the RO e-Invoice system:
Full technical documentation, including some XML examples, can be found in the section:
ANAF/Despre ANAF/Strategii ANAF/Proiecte de digitalizare/E-Factura
Situations in which an electronic invoice must be issued:
- when the beneficiaries of tourist services, individuals, make payment using holiday vouchers – the issuer of the invoice will issue the invoice in the e-invoice system and this from 1 April 2022.
- in case the entity sells products considered with fiscal risk – defined by OPANAF 12/2022 on the basis of URGENT ORDINANCE 130/2021 – starting from 1 July 2022, mandatory.
- when the entity sells products or services to public institutions (B2G), unless the invoices are issued as a result of the execution of contracts classified according to the law or if the award and execution of the public procurement contract required the imposition, according to legal provisions, of special security measures for the protection of essential state security interests. The legal basis is Law 139/2022 which approved and amended the EMERGENCY ORDINANCE 120/2021 – from 1 July 2022 it will be mandatory.
We mention that one of the main misunderstandings is related to the registration in the RO e-Invoice system. As it appears from the current legal provisions, it is not mandatory to register in that register.
The registration in the e-Invoice RO register is exclusively for the case when, optionally, on B2B relationship, the invoice issuer wants to issue invoices on the e-Invoice standard and use the ANAF platform to send them to other companies registered in the e-Invoice RO system.
Please note that the B2G relationship does not mention the obligation to register in the RO e-Invoice register. Thus, invoices to public institutions are issued normally and only those invoices related to public procurement (according to Law 98/2016, 99/2016 and 100/2016) are sent via e-Invoice if those deliveries fall within the legal provisions related to public procurement and are not covered by the exceptions in those laws.
Therefore, if a company sells products with fiscal risk to other companies or public institutions or if it issues invoices for goods or services to public institutions, in which case it is obliged by law to issue invoices according to the e-Invoice standard, then the company is not obliged to register in the RO e-Invoice register.
Please note that at the moment there is no regulated deadline by which an invoice must be sent to ANAF via e-invoice. We are waiting for changes in this regard.
– ANAF Order 12/2022 regarding the establishment of products with high fiscal risk, traded in the B2B relationship; – EMERGENCY ORDINANCE 120/2021 on the administration, operation and implementation of the national system on electronic invoice RO e-Invoice and electronic invoice in Romania, as well as for completing Government Ordinance no. 78/2000 regarding the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles in order to be placed on the market, made available on the market, registered in Romania, as well as the market surveillance for them;
– Law 139/2022 for the approval of the EMERGENCY ORDINANCE no. 120/2021 regarding the administration, functioning and implementation of the national system regarding the electronic invoice RO e-Invoice and electronic invoice in Romania, as well as for the completion of the Government Ordinance no. 78/2000 regarding the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles in order to be placed on the market, made available on the market, registered in Romania, as well as the market surveillance for them;
– ANAF Order 1713/2021 for the approval of the Procedure regarding the organization and registration within the RO e-Invoice Register, as well as the model, content and instructions for completing the form (084) ” Application regarding the registration in the RO e-Invoice Register / waiver the application regarding the registration in the RO e-Invoice Register ”.