Raportări electronice
Electronic reporting
Author(s): Alexandru ComănescuSubject(s): Law, Constitution, Jurisprudence, Civil Law, Administrative Law
Published by: Universul Juridic
Keywords: electronic invoicing; tax obligation; normal invoice; simplified invoice;
Summary/Abstract: E-invoicing has become the new reality in the way transactions are conducted between companies in Romania. Thus, in addition to simplifying the way invoices are communicated, this system also allows the tax authorities to identify more quickly those taxpayers who do not fulfill their tax obligations. In addition, by collecting this information, the conditions are created for some VAT returns to be eliminated.
Journal: Revista Consultant Fiscal
- Issue Year: 2024
- Issue No: 04
- Page Range: 30-31
- Page Count: 2
- Language: Romanian
- Content File-PDF
