Decree-Law No. 36 of 30.4.2022 introduced the obligation to issue electronic invoices also for persons under the flat-rate scheme, including those operating in the regimes:
- advantage, pursuant to Decree-Law No. 98/2011;
- flat-rate, under Law No. 190/2014, and:
- flat-rate, under Law No 398/1991.
The extension of the obligation takes effect as of 1 July, with the exception of those flat-rate taxpayers who earned revenue and remuneration of up to EUR 25,000.00 in 2021, for whom the obligation has been set as of 1 January 2024.
The decree stipulates that for the first three months, i.e. in the period July/September 2022, it will be possible to issue invoices by the end of the month following the month in which the transaction is carried out, without the application of any penalty.
After this moratorium period, i.e. as from 1 October 2022, the ordinary issuance deadline will be 12 days from the date of the transaction.