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The authorities will introduce, in the field of procurement and public works, the European standard of electronic invoicing, according to a proposal already adopted by the senators. Thus, firms that have contracts with the state will have less work and lower costs when they are involved in cross-border trade. Legal problems commonly encountered in online marketing You should not live with the impression that you can advertise on the Internet in any way you want. The Internet also has rules that must be followed by those who do so. From the software you use, to data processing, you can find all the necessary information for online marketing in this course. Especially if you are in the beginning, such a guide can help you prepare for the challenges that you will certainly face. view details The measure is part of a government-initiated bill that was and was adopted by the Senate on Wednesday. Basically, Romania was obliged to introduce the European standard of electronic invoicing from the end of 2018, but this will only be done in the next period. Specifically, when it comes to public procurement and public works , which must be announced in the Official Journal of the European Union, this unique set of rules will be used to issue electronic invoices. The main elements of an electronic invoice will be: process and invoice identifiers; invoice date; information for identifying the taxable person who delivered the products, provided the services or performed the works; buyer information; information about the payee; information about the tax representative of the seller; identifying the type of products provided, services provided or works performed; reference to the public procurement, works and services concession contract; details about product delivery, service provision, work execution; payment instructions; credit or debit information; information about the positions on the invoice; the invoice totals; VAT breakdown. Romania is obliged to introduce the European standard of electronic invoicing because it was established, for all the Member States of the Union, by the European Directive 2014/55 / ??EU . It all started from the fact that in the Member States different standards are used for electronic invoices, which are not interoperable. Plus, things can get even more complicated, as outlined in the preamble to the directive. For this reason, the European authorities have set a standard for electronic invoices to be used in the case of procurement and public works. But it must be adopted internally by each country in the Union, as Romania will soon do by law. The idea is that firms that have contracts with the state will make their work easier and have lower costs so that they are more open to cross-border trade . Economic operators wishing to conduct cross-border public procurement activities often have the obligation to respect a new electronic invoicing standard each time they access a new market. As this discourages economic operators from carrying out cross-border public procurement activities, the different legal and technical requirements regarding electronic invoices constitute barriers to market access in the field of cross-border public procurement and barriers to trade. They prevent the exercise of fundamental freedoms, thus having a direct effect on the functioning of the internal market ” , is explained in the preamble to the European act. Therefore, at the Union level it is based on the principle of interoperability, which allows the presentation and processing of information in a consistent way between the management systems , without counting their technology, application or platform. In other words, interoperability in the field of European invoices refers to their content, the format or language used and the method of transmission. Semantic interoperability implies that the electronic invoice includes a certain amount of requested information and that the exact meaning of the changed information is kept and well understood, in an unambiguous way, regardless of the physical mode of representation or transmission. The syntactic interoperability implies that the data elements of an electronic invoice are presented in a format that can be exchanged directly between the sender and the recipient and can be processed automatically ” , writes in the directive. It is important to know that the general national rules for issuing electronic invoices are provided in the Fiscal Code. These will continue to be valid , and those regarding the European standard will be applied only when it comes to procurement and public works to be announced in the Official Journal of the European Union. |