{"id":7050,"date":"2023-07-11T07:02:48","date_gmt":"2023-07-11T07:02:48","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=7050"},"modified":"2023-07-11T07:14:18","modified_gmt":"2023-07-11T07:14:18","slug":"facturarea-electronica-va-fi-obligatorie-de-la-1-ianuarie-2024-pentru-toate-tranzactiile","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/facturarea-electronica-va-fi-obligatorie-de-la-1-ianuarie-2024-pentru-toate-tranzactiile\/","title":{"rendered":"Facturarea electronic\u0103 va fi obligatorie de la 1 ianuarie 2024 pentru toate tranzac\u021biile"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7050?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7050?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p>Rom\u00e2nia va aplica sistemul RO e-Factur\u0103 generalizat, de la 1 ianuarie 2024, pentru toate tranzac\u021biile realizate \u00eentre firmele (persoane impozabile) stabilite \u00een \u021bara noastr\u0103, informeaz\u0103 Deloitte Rom\u00e2nia \u00eentr-un material realizat de Adrian Teamp\u0103u, director, \u0219i Radu Todira\u0219, manager, Impozitare Indirect\u0103. Sistemul este opera\u021bional \u00eencep\u00e2nd din 2022, \u00eens\u0103 este obligatoriu doar pentru facturile emise de companiile private \u00een rela\u021biile cu entit\u0103\u021bile de stat (B2G), pentru cele aferente bunurilor cu risc fiscal \u0219i pentru agen\u021biile de turism care emit facturi \u00een baza tichetelor de vacan\u021b\u0103.<\/p>\n<p>\u00cen urma solicit\u0103rii f\u0103cute de \u021bara noastr\u0103 \u00een ianuarie 2022, Comisia European\u0103 (CE) a publicat vineri, 23 iunie 2023, o propunere prin care acord\u0103 Rom\u00e2niei derogarea \u00een vederea aplic\u0103rii factur\u0103rii electronice pentru toate tipurile de tranzac\u021bii realizate \u00eentre firmele din \u021bara noastr\u0103, sistemul urm\u00e2nd s\u0103 r\u0103m\u00e2n\u0103 op\u021bional doar pentru nereziden\u021bi.<\/p>\n<p>Potrivit autorit\u0103\u021bilor rom\u00e2ne, principalele obiective vizate de punerea \u00een aplicare a sistemului obligatoriu de facturare electronic\u0103 \u00een sistem B2B (business to business) sunt: combaterea fraudei \u0219i a evaziunii fiscale, eficientizarea colect\u0103rii, \u00een special \u00een domeniul TVA, \u00eembun\u0103t\u0103\u021birea competitivit\u0103\u021bii operatorilor economici \u0219i reducerea costurilor administrative at\u00e2t pentru contribuabili, c\u00e2t \u0219i pentru administra\u021bia fiscal\u0103. M\u0103sura a fost impus\u0103 \u0219i de faptul c\u0103 Rom\u00e2nia a \u00eenregistrat \u00een mod constant, \u00een ultimii ani, un deficit ridicat de \u00eencasare la TVA (35,7%, potrivit celui mai recent raport publicat de CE, pentru 2022).<\/p>\n<p>Totodat\u0103, introducerea factur\u0103rii electronice obligatorii este una dintre m\u0103surile incluse \u00een planul na\u021bional de redresare \u0219i rezilien\u021b\u0103. Potrivit estim\u0103rilor oficiale, aceast\u0103 m\u0103sur\u0103 va reduce deficitul de \u00eencasare a TVA cu cel pu\u021bin cinci puncte procentuale p\u00e2n\u0103 \u00een cel de al doilea trimestru al anului 2026, comparativ cu 2019. Introducerea factur\u0103rii electronice obligatorii se va reflecta \u00eentr-o cre\u0219tere a colect\u0103rii TVA \u0219i a impozitelor directe cu cel pu\u021bin 7,6 miliarde de lei (aproximativ 1,5 miliarde de euro).<\/p>\n<p>\u201eM\u0103sura derog\u0103rii este aplicabil\u0103 \u00eencep\u00e2nd cu 1 ianuarie 2024 \u0219i p\u00e2n\u0103 la 31 decembrie 2026, cu posibilitatea prelungirii \u00een baza unei noi solicit\u0103ri argumentate din partea Rom\u00e2niei. \u00cen acest scop, \u00eens\u0103, \u021bara noastr\u0103 va trebui s\u0103 transmit\u0103 comisiei un raport de evaluare a eficacit\u0103\u021bii m\u0103surilor na\u021bionale adoptate pentru combaterea fraudei \u0219i a evaziunii fiscale \u00een domeniul TVA, precum \u0219i a simplific\u0103rii colect\u0103rii taxei\u201d, se arat\u0103 \u00een materialul amintit.<\/p>\n<p>Pe de alt\u0103 parte, speciali\u0219tii Deloitte Rom\u00e2nia atrag aten\u021bia c\u0103, \u00een m\u0103sura \u00een care legisla\u021bia comunitar\u0103 de TVA va fi modificat\u0103 conform propunerilor recent cuprinse \u00een ini\u021biativa Comisiei Europene, denumit\u0103 \u201eTVA \u00een era digital\u0103\u201d, derogarea va r\u0103m\u00e2ne f\u0103r\u0103 obiect.<\/p>\n<p>\u00cen concluzie, contribuabilii trebuie s\u0103 se preg\u0103teasc\u0103 pentru implementarea sistemului RO e-Factur\u0103 \u00eencep\u00e2nd din 1 ianuarie 2024, aprobarea propunerii comisiei de c\u0103tre Consiliul UE fiind \u00een acest moment doar o formalitate.<\/p>\n<p>\u201eFirmele vor trebui s\u0103 \u00ee\u0219i implementeze procesul de facturare electronic\u0103, s\u0103 adapteze \u0219i s\u0103 implementeze noi aplica\u021bii informatice pentru prelucrarea acestora \u0219i pentru transmiterea \u0219i recep\u021bia pe formatul impus de ANAF. \u00cen acest sens, este nevoie s\u0103 identifice \u00een cel mai scurt timp posibil solu\u021biile informatice cele mai potrivite pentru modelul lor de afaceri. \u00cen mod evident, aceste procese vor atrage de la sine investi\u021bii din partea contribuabililor, \u00eens\u0103 schimb\u0103rile vor permite, \u00een viitor, eliminarea c\u00e2t mai multor declara\u021bii \u0219i formalit\u0103\u021bi fiscale, aspect care va simplifica povara fiscal\u0103 a tuturor\u201d, subliniaz\u0103 speciali\u0219tii cita\u021bi. <strong>(C.\u0218.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rom\u00e2nia va aplica sistemul RO e-Factur\u0103 generalizat, de la 1 ianuarie 2024, pentru toate tranzac\u021biile realizate \u00eentre firmele (persoane impozabile) stabilite \u00een \u021bara noastr\u0103, informeaz\u0103 Deloitte Rom\u00e2nia \u00eentr-un material realizat de Adrian Teamp\u0103u, director, \u0219i Radu Todira\u0219, manager, Impozitare Indirect\u0103. Sistemul este&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7050","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-27-28-062023-25-07-2023"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Facturarea electronic\u0103 va fi obligatorie de la 1 ianuarie 2024 pentru toate tranzac\u021biile - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/facturarea-electronica-va-fi-obligatorie-de-la-1-ianuarie-2024-pentru-toate-tranzactiile\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturarea electronic\u0103 va fi obligatorie de la 1 ianuarie 2024 pentru toate tranzac\u021biile - Afacerea\" \/>\n<meta property=\"og:description\" content=\"Rom\u00e2nia va aplica sistemul RO e-Factur\u0103 generalizat, de la 1 ianuarie 2024, pentru toate tranzac\u021biile realizate \u00eentre firmele (persoane impozabile) stabilite \u00een \u021bara noastr\u0103, informeaz\u0103 Deloitte Rom\u00e2nia \u00eentr-un material realizat de Adrian Teamp\u0103u, director, \u0219i Radu Todira\u0219, manager, Impozitare Indirect\u0103. 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