The Ministry of Finance supported an amendment adopted today by the Budget and Finance Committee of the Chamber of Deputies, which simplifies the rules for using the RO e-Factura system and reduces bureaucracy for natural persons and certain categories of taxpayers. The amendment, which modifies Emergency Ordinance no. 120/2021 regarding the national RO e-Factura system, was taken up and supported by all members of the Committee.
Through these amendments, the aim is to maintain the objectives of digitalization and fiscal transparency, while at the same time avoiding the introduction of disproportionate administrative burdens for natural persons or small-scale economic activities.
According to the amendment, natural persons earning income from copyright, agricultural activities, as well as foreign cultural institutes and centers operating in Romania based on intergovernmental agreements, are exempt from the obligation to use the e-Factura system.
The main proposed amendments concern:
- the removal of the mandatory use of the RO e-Factura system for natural persons who identify for tax purposes through the personal numerical code (CNP), with the system to be used by them only on an optional basis;
- the exemption from the obligation to use the RO e-Factura system for natural person farmers applying the special scheme for farmers, considering that they already use marketing booklets that ensure the traceability of transactions and contain the mandatory invoice information;
- the exemption of cultural institutes and centres of other states operating in Romania based on intergovernmental agreements, in the context of technical and administrative difficulties generated by the lack of a tax identification code;
- the introduction of the possibility of deregistration from the RO e-Factura registers for persons who are no longer required to use the system or who no longer wish to use it.
Also, as a new element, natural persons who identify for tax purposes through the CNP will no longer be required to use the RO e-Factura system, its use remaining optional, and persons who are no longer required to use the system or who no longer wish to use it will be able to request deregistration from the RO e-Factura registers.
“We have corrected a real problem, raised by many professional categories and by civil society. The state must be firm where there is tax evasion, but also reasonable and predictable with people who correctly declare their income. The digitalisation of ANAF and the modernisation of the tax administration remain clear priorities, but these reforms must mean simplification and less bureaucracy, not disproportionate obligations for individuals who do not carry out economic activity in a commercial sense,” the Minister of Finance, Alexandru Nazare, stated.
The proposed measures simultaneously allow maintaining the optional nature of the system for persons who wish to use RO e-Factura and preserve the objectives of digitalization, traceability, and combating tax evasion assumed through Romania’s ongoing reforms.
The Ministry of Finance emphasizes that the process of tax digitalisation and the expansion of the use of electronic tools will continue, including through the development of ANAF’s digital systems and the simplification of services for taxpayers. At the same time, the fiscal framework must be adapted to economic and social realities, so that administrative measures are proportionate and predictable.
The Ministry of Finance reaffirms its commitment to building a modern tax administration, focused on efficient digital services, combating tax evasion, and strengthening a fair and functional relationship with compliant taxpayers.