Compliance Risks

Failure to archive or maintain e-invoices properly, must be easily retrievable for audits.

"Both the issuer and the beneficiary will be sanctioned with a fine equal to 15% of the total value of the invoice for sending invoices as well as for acceptance by the recipient (receipt and registration), which have not been transmitted via RO e-invoice system.

Additional fines applicable for the issuer of the invoice for non-compliance with the use of the e-Invoice system."

Format validation errors - incorrect or incomplete invoices may be rejected by tax authorities, delaying payments.