Le 25 juillet 2023, la Commission europ\u00e9enne a publi\u00e9 la d\u00e9cision d'ex\u00e9cution du Conseil (UE) 2023\/1553, autorisant la Roumanie \u00e0 demander une d\u00e9rogation pour mettre en \u0153uvre un mandat de facturation \u00e9lectronique B2B (\"e-invoicing\").<\/p>\n\n\n\n
Alors qu'actuellement la facturation \u00e9lectronique interentreprises ne s'applique qu'\u00e0 certaines op\u00e9rations pr\u00e9sentant un risque \u00e9lev\u00e9 de fraude \u00e0 la TVA, cette d\u00e9cision permet \u00e0 la Roumanie de mettre en \u0153uvre la facturation \u00e9lectronique obligatoire pour toutes les op\u00e9rations interentreprises effectu\u00e9es entre des assujettis \u00e9tablis en Roumanie. La d\u00e9rogation de l'UE est applicable du 1er janvier 2024 au 31 d\u00e9cembre 2026, ou \u00e0 partir de la date \u00e0 laquelle les \u00c9tats membres sont tenus d'adopter les dispositions nationales requises conform\u00e9ment \u00e0 la ViDA.<\/p>\n\n\n\n
Il est envisag\u00e9 qu'au lieu d'un d\u00e9ploiement progressif, la mise en \u0153uvre de la facturation \u00e9lectronique entre les entreprises roumaines \u00e9tablies sera obligatoire \u00e0 partir de 2024, avec une date qui reste \u00e0 confirmer.<\/p>\n\n\n\n
Cette mesure signifie que les entreprises \u00e9tablies en Roumanie seront oblig\u00e9es d'\u00e9mettre des factures \u00e9lectroniques pour toutes les transactions interentreprises avec d'autres entreprises \u00e9tablies en Roumanie. En outre, elles devront les transmettre par l'interm\u00e9diaire du syst\u00e8me \u00e9lectronique national RO e-Factura. Cette mesure devrait profiter aux entreprises roumaines en \u00e9liminant les processus manuels et les factures papier, ce qui augmentera l'efficacit\u00e9 de l'entreprise tout en r\u00e9duisant le risque d'erreurs. L'administration fiscale roumaine en b\u00e9n\u00e9ficiera \u00e9galement, car elle devrait r\u00e9duire l'\u00e9vasion et la fraude fiscales, en assurant la transparence et l'acc\u00e8s en temps r\u00e9el aux donn\u00e9es de facturation.<\/p>","protected":false},"excerpt":{"rendered":"
On 25th July 2023, the European Commission issued the Council Implementing Decision (EU) 2023\/1553, authorising Romania derogation request to implement a B2B electronic invoicing (“e-invoicing”) mandate. Whereas currently […]<\/p>\n","protected":false},"author":239137925,"featured_media":6911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1389,1387],"tags":[1418,1391],"class_list":["post-6910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vida","category-eu-vat-update","tag-romania-vat-update","tag-vida-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-Romania-B2B_Blog_Posts_1140x300px.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Ns","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6910"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6910\/revisions"}],"predecessor-version":[{"id":6913,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6910\/revisions\/6913"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6911"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}