Extending the deadline for applying fines in the Ro e-Invoice system; changes in the field of excise duties: GEO no. 30/2024

The takeaway 

Government Emergency Ordinance (GEO) no. 30/2024 has extended until 31 May 2024 the grace period during which no fines will be applied for the non-transmission of invoices in the national electronic invoice system, RO e-Invoice. 

Changes have also been introduced in the scope of excise duties, both harmonised and non-harmonised, including the obligation to mark tobacco products intended for smokeless inhalation.

In detail 

RO e-Invoice

Amendments have been made to article LIX of Law no. 296/2023 regarding some fiscal-budgetary measures to ensure the financial sustainability of Romania in the long term in terms of the application of fines for the non-transmission of electronic invoices in the national RO e-Invoice system, as follows:

The grace period during which taxpayers will not be penalized for not submitting invoices in the national RO e-Invoice electronic invoice system in business-to-business relationships has been extended until 31 May 2024. The previous deadline was 31 March 2024.

The penalty for not submitting invoices in the RO e-Invoice national system applies in the event of a taxpayer not reporting one or more invoices for which the deadline for submission in the RO e-Invoice national electronic invoice system occurs during a calendar month.

Title VIII of the Fiscal Code: Excise and other special taxes

In the case of registered recipients, the obligation to store the received products only in the premises declared and authorized for the reception of excisable products has been introduced if the direct delivery option is not used. Failure to comply is a criminal offense and punishable by two to seven years in prison.

The alternative procedure of using the reserve receipt report or the reserve export report, as appropriate, has been introduced to conclude the movement of excisable products under excise duty suspension regime if the computerized system Control System for the Movement of Excise Products (EMCS) is not available.

It is included in the scope of crimes and punished by prison from two to seven years the delivery of sparkling wines, fermented beverages other than beer and wines, except for those with a zero excise duty level, intermediate products, ethyl alcohol from fiscal warehouses or from the places where they were received by the registered recipient without the supplier having the payment document certifying the transfer to the state budget of the value of the excise duties related to the quantity to be invoiced, as in the case of energy products.

On 20 May 2024, the tax stamp marking regime for products containing tobacco intended for smokeless inhalation will enter into force, similar to that applied to processed tobacco products. Stamps are requested by non-harmonised excise duty payers for such products, by submitting an application to the competent customs authority.

As of 20 May 2024, the sanctions applicable in the event of non-compliance with the provisions regarding the marking of products containing tobacco intended for smokeless inhalation will also enter into force:

• Fine of RON 20,000 to RON 100,000 and confiscation of the products or the sums resulting from their sale, in the case of the possession and sale on Romanian territory of products containing up to 7 kg of tobacco for inhalation without burning, without markings or improperly marked or marked fake.

• Imprisonment for two to seven years if the limit of 7 kg of tobacco intended for unburned inhalation contained in products falling under the CN code 2404 11 00 is exceeded or if the acts subject to fines are repeated two or more times during one year, in the event that the accumulation of these facts exceeds the aforementioned limit.

Source: [Government emergency ordinance no. 30/2024 regarding the amendment and completion of the Fiscal Code and art. LIX from Law no. 296/2023 regarding some fiscal-budgetary measures to ensure the financial sustainability of Romania in the long term, published in the Official Gazette no. 272 dated 29 March 2024]