All about tax invoices and e-invoices

There are also situations where the obligation to issue a tax invoice is waived, such as the supply of goods in retail shops, the transport of persons on the basis of a travel pass or ticket, access to various events and shows, car parking services, etc., where the invoice is replaced by the tax voucher.

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Atax invoice must contain the following information:

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- Serial number, unique for the identification of the invoice
- Date of issue
- Date when the goods/services were delivered or the advance payment was received
- Identification data of the entity supplying the goods or services (name/name, address, registration code)
- Identification data of the supplier outside Romania (name/name, address, registration code)
- Identification data of the customer (name/name, address, registration code)
- Identification data of the customer outside Romania (name/name, address, registration code)
- Particular characteristics of the goods/services and quantity delivered
- Tax base which may include advances, rebates, discounts, other price reductions
- Tax rate and amount of tax collected

If the invoice is issued erroneously, with missing or wrong mandatory information, the document must be corrected. If the invoice has not reached the beneficiary, the correction involves a simpler process, as it is cancelled and reissued with the correct and complete information. If the invoice has been received by the customer, the correction is done in two ways.

Either a new invoice is issued containing the information from the original invoice (number, date, minus values) but also the correct new information and values, or two new invoices are issued, one containing the correct information and values and a reversal invoice for the erroneous invoice where the values are written down.

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The e-invoice is a modern and efficient version of the traditional invoice, which contains the same set of information, transferred by computer. The e-invoice is issued in a file/data format such as xml, csv or other structure and does not require an electronic signature, but its use makes the process more efficient and low-cost.

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