For some of the items listed above, if they were not shown on the invoice, there is so far a risk of being fined by ANAF (National Tax Administration Agency). From 1 January 2024, ANAF provides us with an e-Invoice system in which not all the fields are present to allow you to enter all the mandatory elements in an invoice, such as the supplier’s share capital, its registration code with the Trade Register, the full address of both the customer and the supplier, the customer’s registration code with the Trade Register, etc.
Under Registration Number still the Unique Registration Code appears, the number that shows up in the VAT identifier field.
Being a system provided by the Authority that controls us, we would be tempted to say that those items, for which there is no possibility to be included in the e-invoice, are no longer mandatory or at least will no longer be grounds for fines. The principle of prudence, however, leads me to invite you to make your own verifications both in issuing invoices and in downloading invoices from suppliers in the e-Invoice system and in case of non-compliance to write to the ANAF for explanations or for exemption.
We have done so and are waiting for a reply from ANAF. We will come back as soon as we have news.