Non-residents can opt to register in the RO e-Invoice system by using Form 083: OPANAF 1831/2021
19 Nov 2021
The takeaway
President of the National Agency for Fiscal Administration Order no. 1831/2021 approved the procedure for optional registration in the national electronic invoicing system (“RO e-Invoice”) by non-resident economic operators conducting B2B relationships and/or B2G relationships with contracting authorities.
In detail
The RO e-Invoice system became operational on 11 November 2021 for relationships between resident economic operators and public authorities. It will soon also be available for exclusively B2B operations, according to a recent Ministry of Finance statement.
President of the National Agency for Fiscal Administration (ANAF) Order no. 1831/2021 (OPANAF no. 1831/2021) approved the procedure for optional registration in the national electronic invoicing system (“RO e-Invoice”) by non-resident economic operators conducting B2B operations and/or B2G operations with contracting authorities.
To opt in, non-residents need to submit by electronic means Form 083 – “Option on the use by non-resident economic operators of the national electronic invoicing system RO e-Invoice”, with section IV ticked.
After submitting Form 083, the tax administration for non-resident taxpayers assigns the registrant a code number with the same structure as, but not representing, a fiscal identification code, as defined by the Fiscal Procedure Code Title IV “Fiscal registration”, and sends it to the email address stated in Form 083.
Registration in the ANAF RO e-Invoice register takes effect as of the first day of the following month.
Source: [President of the National Agency for Fiscal Administration Order no. 1831/2021 for approving the Procedure regarding the exercise of the option to use, by non-resident economic operators, the national system on electronic invoicing RO e-Invoice, as well as the model, content and instructions for completing the Form 083 “Option regarding the use by non-resident economic operators of the national system regarding the national electronic invoicing system RO e-Invoice”, as published in the Official Gazette no. 1096 dated 17 November 2021]
[Press release published on the Ministry of Finance website on 11 November 2021]
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