INFORMATION SYSTEMS OF NATIONAL INTEREST

In the Official Monitor of Romania, Part I, no. 1138/15.12.2023, it was published the Government Emergency Ordinance no. 116/2023 regarding some measures for the management and highlighting of current revenues of the public budget through the implementation of digitization projects.

The most important novelties brought by this ordinance are:

• Definition of IT systems of national strategic interest, namely:

• The national system regarding the electronic invoice RO e-Factura;
• The RO e-Transport national system, regarding the monitoring of road transport of goods with high fiscal risk RO e-Transport;
• The RO e-Seal national system, representing the electronic seal of goods;
• The RO e-SAF-T national IT system, representing the standard fiscal control file;
• The RO national IT system e-Electronic cash registers, representing
  the national registry of installed electronic fiscal cash registers;
• The RO e-VAT national IT system, the purpose of which is to prefill information on taxable operations in VAT returns and make them available to taxable persons through the Virtual Private Space.

• By IT system of national strategic interest is understood the set of hardware and software components under the administration and/or use of the Ministry of Finance, through the National Center for Financial Information, which serves the objective of national strategic interest of ensuring the budget revenues necessary for the financial sustainability of the state Romanian.

• With the help of these IT systems, the Ministry of Finance:
• will obtain information regarding specific risk profiles of natural and legal person taxpayers;
• will identify inconsistencies between the data and information provided by the information system of national strategic interest, called S.I.I.S.N., by correlation with the data and information from the declaration system/accounting and fiscal records.

• The national IT system RO e-VAT will use the existing data on taxable operations provided by RO e-Invoice and RO e-Case electronic cash registers.

• With the help of RO e-VAT, information from the VAT returns will be pre-filled in the computer system, for each reporting period, up to and including the 20th of each month following the end of the fiscal period.

• The pre-filled returns will be made available to taxable persons registered for VAT purposes through the Virtual Private Space.

• Taxable persons registered for VAT purposes, who use RO e-VAT, will have the following obligations:
• to check, modify and complete the information from the VAT return according to the actual fiscal situation;
• to sign and submit the VAT return according to the fiscal legislation in force.

• The deadlines for the implementation by the Ministry of Finance of these systems are:
• RO e-Invoice: 1^st March 2024
• RO e-Cash registers: 1^st April 2024
• RO e-Seal: 1^st January 2025
• RO e-Transport: 1^st September 2024
• RO e-VAT: 1^st August 2024