{"id":1554,"date":"2023-11-20T18:04:48","date_gmt":"2023-11-20T17:04:48","guid":{"rendered":"https:\/\/www.kwforester.ro\/?p=1554"},"modified":"2023-11-20T18:05:12","modified_gmt":"2023-11-20T17:05:12","slug":"1-ianuarie-2024-romania-e-factura-si-elementele-obligatorii-ale-unei-facturi","status":"publish","type":"post","link":"https:\/\/www.kwforester.ro\/ro\/1-ianuarie-2024-romania-e-factura-si-elementele-obligatorii-ale-unei-facturi\/","title":{"rendered":"1 ianuarie 2024 Romania: e-Factura si elementele obligatorii ale unei facturi"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container news_seo nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><img decoding=\"async\" class=\"wp-image-1540 size-full alignright\" src=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2.jpg\" alt=\"\" width=\"900\" height=\"600\" srcset=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2-200x133.jpg 200w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2-300x200.jpg 300w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2-400x267.jpg 400w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2-600x400.jpg 600w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2-768x512.jpg 768w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2-800x533.jpg 800w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/11\/Efattura-articol-2.jpg 900w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<p style=\"font-weight: 400;\">Daca esti o societate rezidenta in Romania sau o entitate nerezidenta dar inregistrata in scopuri de TVA in Romania, atunci poti face obiectul RO e-Factura incepand cu 1 ianuarie 2024, daca operatiunile pe care le efectuezi au ca si loc de livrare tara noastra, Romania.<\/p>\n<p style=\"font-weight: 400;\">Astfel, intervine obligativitatea utilizarii sistemului national RO e-Factura, atat pentru transmiterea facturilor emise catre clientii proprii, cat si pentru descarcarea facturilor pe care le primesti, tot prin acest sistem, de la furnizorii tai.<\/p>\n<p style=\"font-weight: 400;\">Pentru a ne gasi pregatiti, am efectuat simulari in emiterea si descarcarea facturilor prin sistemul national e-Factura si am descoperit ca, momentan, acest sistem nu respecta toate cerintele in ceea ce priveste elementele obligatorii care, conform legii, trebuie sa apara pe o factura.<\/p>\n<p style=\"font-weight: 400;\">Astfel, in conformitate cu:<\/p>\n<ul>\n<li><strong> 319, alin. 20 <\/strong>din Legea 227\/2015 privind Codul fiscal,) si<\/li>\n<li><strong> 74<\/strong> Legea 31\/1990 (legea societatilor comerciale)<\/li>\n<li>Normele generale de intocmire si utilizare a documentelor financiar \u2013 contabile din 5 noiembrie 2015, parte integranta a OMFP 2634\/2015<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">informatiile pe care trebuie sa le contina facturile emise sunt:<\/p>\n<ul>\n<li>datele de identificare a furnizorului \/ prestatorului (denumire, adresa, cod fiscal, capital social);<\/li>\n<li>datele de identificare a beneficiarului (denumire, adresa, cod fiscal);<\/li>\n<li>seria, numarul si data emiterii facturii;<\/li>\n<li>data livrarii bunurilor sau prestarii serviciilor;<\/li>\n<li>denumirea si cantitatea bunurilor livrate\/serviciilor prestate;<\/li>\n<li>pret unitar, valoare impozabila, eventuale rabaturi, remizele, risturnele si alte reduceri de pret;<\/li>\n<li>cota de TVA aplicabila, valoare TVA colectata exprimata in lei;<\/li>\n<li>mentiuni legate de scutirile aplicabile (294 alin. (2) lit. a) Cod Fiscal pentru livrari intracomunitare de bunuri; 278 alin. (2) din Codul fiscal pentru prestari de servicii intracomunitare; art. 294, alin 1 lit. a) din Codul Fiscal pentru exportul de bunuri);<\/li>\n<li>alte mentiuni precum \u201cautofactura\u201d, \u201ctaxare inversa\u201d, \u201cTVA la incasare\u201d;<\/li>\n<li>referire la alte facturi sau documente anterioare atunci cand se emit mai multe facturi\/ documente pentru aceeasi operatiune.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-bottom:20px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-color:var(--awb-color4);--awb-border-bottom:2px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 textoctanews\" style=\"--awb-content-alignment:center;\"><p>Ai nevoie de mai multe informatii?<\/p>\n<\/div><\/div><\/div><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat button-large button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type btnctanews\" style=\"--button_text_transform:uppercase;\" target=\"_self\" href=\"#form_articolo\"><span class=\"fusion-button-text\">Contacteaza-ne<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p style=\"font-weight: 400;\">Pentru anumite elemente prezentate mai sus, in cazul in care nu apareau pe factura, exista pana in prezent riscul de a primi amenzi de la ANAF. De la 1 ianuarie 2024, ANAF-ul ne pune la dispozitie un sistem e-Factura in care nu sunt prezente toate campurile care sa iti permita sa introduci toate elementele obligatorii intr-o factura, cum ar fi capitalul social al furnizorului, codul sau de inregistrare la Registrul Comertului, adresa completa atat a clientului cat si a furnizorului, codul de inregistrare la Registrul Comertului al clientului, etc. La Numar de inregistrare apare completat tot CUI-ul, numarul care apare la campul identificator TVA.<\/p>\n<p style=\"font-weight: 400;\">Fiind un sistem pus la dispozitie de catre Autoritatea care ne controleaza am fi tentati sa spunem ca acele elemente, pentru care nu exista posibilitatea de a fi introduse in factura electronica, nu mai sunt obligatorii sau cel putin nu vor mai fi motiv de aplicare a unor amenzi. Principiul prudentei insa ma face sa va invit sa va faceti propriile verificari atat in emiterea facturilor cai si in descarcarea facturilor de la furnizori din sistemul e-Factura si in caz de necomformitati sa scrieti celor de la ANAF pentru explicatii sau pentru exonerare.<\/p>\n<p style=\"font-weight: 400;\">Noi am facut-o si asteptam raspunsul de la ANAF. Revenim imediat ce avem noutati.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":1542,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_expiration-date-status":"","_expiration-date":0,"_expiration-date-type":"","_expiration-date-categories":[],"_expiration-date-options":[]},"categories":[8],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>1 ianuarie 2024 Romania: e-Factura si elementele obligatorii ale unei facturi - KW Forester<\/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:\/\/www.kwforester.ro\/ro\/1-ianuarie-2024-romania-e-factura-si-elementele-obligatorii-ale-unei-facturi\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"1 ianuarie 2024 Romania: e-Factura si elementele obligatorii ale unei facturi - 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