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RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

By this article we intend to emphasize the legislative amendments applicable starting with the 1st of January 2024 that have a direct impact on all entrepreneurs, who thus pass from the invoice in paper or electronic format (PDF) to the electronic invoice in XML format. The entrepreneurs have to know the obligations with regard to sending issued electronic invoices, as well as to the taking over of electronic procurement invoices in/from the RO e-Factura national system, considering the sanctions resulting from their non-compliance. The new system brings a series of benefits both for the state and for the entrepreneurs.

Suggested Citation

  • Elena STĂNCIULESCU, 2024. "RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(12), pages 45-53, December .
    • Handle: RePEc:ahd:journl:v:4:y:2024:i:12:p:45-53
    DOI: 10.37945/cbr.2023.12.06
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    More about this item

    Keywords

    RO e-Factura national system; state; entrepreneur; tax obligations; digitalization;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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