ABC in Entrepreneurship III: Entrepreneurs' fears about RO e-Invoice and how to reduce them

One of the most common questions entrepreneurs ask their accounting teams is: "What should I do to avoid fines?" It's a fair question, and it highlights an essential truth: fiscal compliance requires discipline, structure, and a clear understanding of the rules. In a constantly changing regulatory landscape, this responsibility often feels like a heavy weight for company decision-makers, especially in finance and accounting.

Many business owners design their compliance strategies around the risk of penalties. In other words, the fine system becomes their compass for action. Let's look at what steps you should take as an RO e-Invoice user to minimize the risk of non-compliance and maintain control over your fiscal obligations.

Step one: Use the grace period wisely

Don't wait until the grace period ends to align with the rules. While postponing implementation may be tempting, it's not a sustainable approach. Think of this phase as your learning and testing period:

• Explore how the platform works and identify friction points;
• Note any recurring errors or technical issues;
• Document your internal procedures for invoice transmission and corrections;
• Simulate different scenarios (credit notes, corrections, B2B/B2C/B2G invoices).

The grace period is a safe zone for practice, not an excuse for inaction. The earlier you adapt, the easier it will be to stay compliant once penalties take effect.

Your compliance compass: How to avoid penalties

B2G – Payments only for invoices registered in the RO e-Invoice system

If you are a recipient (public authority, contracting entity, or procurement unit), you can make payments only for invoices issued and transmitted correctly through RO e-Invoice. The penalty is a fine between 500 and 1,000 RON for payments made for invoices that don't comply with system rules.

B2B – Mandatory invoice transmission (as issuer)

For supplies of goods or services in Romania under B2B relations, using the system for transmission is mandatory. The penalty for the issuer is a fine equal to 15% of the total invoice value if the system is not used.

B2B – Accounting registration only for invoices received via the system (as beneficiary)

You must not record transactions in your books unless the invoices were received through RO e-Invoice. Penalty: for the beneficiary, a fine equal to 15% of the total invoice value if this rule is ignored.

The 5-Day Transmission Rule (All Users)

Invoices must be uploaded to the system within five calendar days of issuance. The penalties for exceeding the deadline are:

• Large taxpayers: 5,000 – 10,000 RON
• Medium taxpayers: 2,500 – 5,000 RON
• Other companies and individuals: 1,000 – 2,500 RON

Enforcement and Seizure Cases (B2B and, from July 1, 2025, B2C)

Enforcement bodies, including ANABI and court executors, must use RO e-Invoice for invoices issued on behalf of suppliers during asset seizures or enforcement procedures. The penalty is between 5,000 and 10,000 RON per invoice if not uploaded to the system (B2B). From July 1, 2025, this rule will also apply to B2C invoices.

Practical note: Responsibilities are shared between issuers, recipients, and public entities. Make sure your internal procedures cover all roles your business might play in the invoicing process.

How to stay in control and reduce fiscal risks step by step

• Standardize your invoicing workflow – define clear steps and responsibilities;
• Validate data at the source – tax codes, partner details, invoice type;
• Set up automated alerts for the 5-day deadline;
• Cross-check B2B transactions – verify what you issue vs. what your partners receive;
• Simulate audits – reconcile D300 and P300 monthly to identify discrepancies early;
• Train your teams – especially accounting, operations, and procurement, to handle exceptions like credit notes or corrections.

In short, fear decreases when control increases. With structure, automation, and digital discipline, compliance becomes a routine, not a risk.

FAQ about RO e-Invoice and Penalties

1. When do the penalties for non-compliance actually apply?

The grace period ends as defined by Government Emergency Ordinance 138/2024. After that, penalties apply automatically, regardless of company size.

2. What happens if I forget to send an invoice within five days?

The invoice remains valid, but you may receive a fine depending on your taxpayer category, between 1,000 and 10,000 RON.

3. Can I record a partner's invoice if they didn't send it through RO e-Invoice?

No. Only invoices received through the official platform can be recorded for fiscal purposes. Any other form has no legal value.

4. Can I correct an invoice I uploaded with errors?

Yes. The system allows corrections and retransmissions, but make sure to follow the proper coding structure to avoid additional errors.

5. What exactly is the "grace period"?

It's a temporary period during which fines are not enforced. However, the obligation to use the system still exists, it's your opportunity to test and optimize your process.

6. Are public authorities fined if they pay non-compliant invoices?

Yes. Contracting entities can be fined between 500 and 1,000 RON if they make payments for invoices not registered in the system.

7. How can I check if an invoice has been validated?

A validated invoice bears the electronic seal of the Ministry of Finance, which confirms its acceptance in the national system.

8. What should I do if there's a mismatch between the invoice I sent and what my partner received?

Perform a reconciliation using the ANAF portal. Cross-check your issued invoices against your partner's received ones to identify duplicates or transmission errors.

Key references

• Government Emergency Ordinance no. 120/2021 on the management and implementation of the national electronic invoicing system (RO e-Invoice), published in Official Gazette no. 960/2021.
• Government Emergency Ordinance no. 138/2024 amending fiscal and budgetary regulations, published in Official Gazette no. 1222/2024.
• Law no. 139/2022 approving GEO 120/2021, published in Official Gazette no. 490/2022.