Starting with 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.
Alesea Boghiu, division head at the Ministry of Finance, told a news conference that the goal of the changes is to simplify the method of documenting economic operations, IPN reports.
The fiscal invoices will be used when transporting assets without transmitting the ownership right in the case of entities disintegrated from territorial viewpoint, outside the entity when transmitting the assets for processing, keeping, examination or on lease and when re-invoicing the compensated costs.
Igor Stavinschi, deputy division head at the State Main Tax Inspectorate, stated that the unification of the documents with special regime forms part of the actions taken to facilitate the gradual switchover to the digital service “e-Invoice”. The process of obtaining fiscal invoices of new type hasn’t been modified in connection with the invoice unification procedure. As now, the applicant entities will be able to benefit from digital fiscal services that enable to order documents online. The price of new type fiscal invoices will not be higher than that of the current invoices and fiscal invoices.
The invoices and fiscal invoices printed before October 28, 2017 will be in circulation until all the stores of business entities and the State Tax Service are used up. The series and range of numbers for individual printing of fiscal invoices received before October 28, 2017 will be used until they are exhausted, strictly for their purpose, by following the invoice completing method valid when receiving them.
Details about the filling out of fiscal invoices are available at the State Tax Service’s website. The Service also said that the business entities ask for an increasing number of series and numbers for individual printing of invoices and fiscal invoices. During nine months of this year, there were requested 13.98 million series and numbers, as opposed to 11.4 million in 2016.
