IMPLEMENTATION OF THE RO E-INVOICE ELECTRONIC INVOICING SYSTEM IN THE HORECA FIELD

In recent years, the Romanian state has implemented legislative measures aimed at aligning national regulations with European ones regarding the issuance and transmission of invoices only by electronic means, at least in relation to public institutions. A public system for sending them where interested companies could send invoices was launched in 2021, being in the testing phase until April 2022, in order to eliminate all problems that could arise in the process of uploading documents in the system, or to identify errors that could result from their validation. Thus, from April of the current year, companies that accepted as a payment method holiday vouchers on paper or holiday cards (which starting from July 2022 will be the only support accepted for this type of vouchers) were forced to transmit to the national e-Invoice system the invoices that were collected in this way. This paper was prepared with the aim of identifying the elements that distinguish an electronic invoice from a classic one, what such a document must contain in order to comply with the substantive conditions and to be considered truthful, what type of commercial relations are concerned and how the process should be carried out under national law.