From October 28, all the entities that are VAT payers and those that are not registered as VAT payers, but must keep accounting records will have to use the special regime form “Fiscal Invoice”, which was approved by Order of the Ministry of Finance this August, in the economic-financial activity, IPN reports.

In a press release, the State Tax Service says the fiscal invoice on paper or in a digital form is used when delivering freight, providing services and performing works, leasing out assets, etc.

On condition that the instructions on the issuing, keeping and use of standard forms of primary documents with special regime are respected, the entities are allowed to use fiscal invoices printed on paper with protection signs, series and numbers allotted by the State Tax Service or generated through the Integrated Information System “e-Invoice”.

It is also allowed to use the standard forms of primary documents with special regime “Fiscal Invoice” and “Invoice” that were valid before the Ministry of Finance’s Order of August 28 took effect, in printed form, until all the stores of entities and the State Tax Service are used up.

Also, the series and numbers for individual printing of fiscal invoices received before the coming into force of the mentioned order will be used until they are exhausted, while those that will not be used until October 28 and will not be printed after the mentioned date will become invalid and will no longer be used.

The changes are in line with the amendments made to the Government decision of March 17, 1998. Thus, the forms “Invoice” and “Annex to Invoice” and the provisions concerning these forms will be removed from the nomenclature of standard forms of primary documents with special regime as of October 28, 2017, when the amendments take effect.