The implementation of e-Factura* aims to facilitate interactions between entrepreneurs and between entrepreneurs and the tax administration. Given that the implementation is done in stages, it is necessary that each stage be carried out without errors and taking into account all the elements of the standard imposed by the authorities.
The e-Factura effectively consists in the “translation” of some technical specifications communicated by the tax authorities, which must be done seriously, with attention to details and by observing without deviation all the elements of the standard. The e-Factura implementation must be done in such a way that entrepreneurs can use the system safely and efficiently in the long term. The Invoicing and Management programs of our partners at SmartBill offer such integration with e-Factura as per the book.
In order to use the e-Factura, it is necessary to register in the Virtual Private Space (SPV), the latter being accessible exclusively by using a qulified digital certificate for electronic signature, issued by an trusted provider, such as certSIGN.
Not all integrations are the same, and in this article we’ll show you what to look for when choosing an invoicing or management program for your business.
1. It strictly complies with the standard imposed by the authorities
The national e-Factura system consists in the generation of an XML file considered standard, which is subsequently validated in the SPV. In certain situations the form may be respected, but the substance not, which can cause blockages. So:
- sales with special mentions (eg reverse charge or VAT on receipt), must be mentioned in the XML file;
- the mandatory legal mentions for any normal invoice must also be indicated on the e-Factura;
- it is necessary for the discounts to be mentioned in certain fields of the e-Factura.
The above do not automatically invalidate the XML file, but they do not comply with the standard and may be penalized in the future.
2. Correctly manage supplier and customer data
It is necessary that the information related to the county, town or sector (for companies from Bucharest) of the business partners is correct. Otherwise, the e-Factura will not be able to be validated, not being accepted by the ANAF validator.
3. Correctly and completely manage the situation of products with fiscal risk
Companies that sell products considered to have a fiscal risk are obliged to declare them in the e-Factura, but from a technical point of view complications may arise. Thus, a correct integration requires:
- application guidance regarding these products;
- mport of products with fiscal risk by hand, but also by mass;
- reporting any errors that may occur during import.
4. Indicate the units of measure correctly
The units of measure are among the specifications of the e-Factura standard, and it is necessary that they conform to certain codings. Otherwise, problems may arise when importing the data, problems that may even lead to the rejection of invoices.
5. It correctly indicates the VAT rates
The VAT rates must, of course, be correctly indicated on any invoice and even more so in the e-Factura file, where certain special mentions are required for the 0% rates related to the reason for the application of this tax (e.g. VAT included, reverse charge).
It is recommended that entrepreneurs who are looking for an invoicing or management software take this information into account, more details on this subject being available on the SmartBill blog.
*The electronic invoicing system e-Factura became mandatory from April 1, 2022 for travel agencies that accept payments with holiday vouchers and from July 1, 2022 for a series of economic operators that either sell products with fiscal risk, or invoices to public institutions in a B2G relationship.