Electronic invoicing: operational profiles
We inform you that article 1, paragraph 209 of Law no. 244/2007, in introducing the obligation of electronic invoicing in relations with the public administration, imposed adherence to the relative regulations not only with regard to the issue, but also to the obligations concerning transmission, storage and archiving.
Therefore, starting from the entry into force of the aforementioned discipline, or from 6 June 2014 for central public administrations such as ministries, tax agencies and social security institutions, and from 31 March 2015 for the remaining public administrations (including the GSE), the taxpayers who carry out sales of goods and services in favor of the public administration are obliged not only to issue, but also to transmit, store and archive the related invoices in accordance with the rules governing electronic invoices.
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