{"id":12532,"date":"2024-07-26T08:48:05","date_gmt":"2024-07-26T07:48:05","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12532"},"modified":"2024-07-26T08:48:05","modified_gmt":"2024-07-26T07:48:05","slug":"rumania-extiende-su-regimen-de-facturacion-electronica-a-transacciones-b2c","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/rumania-extiende-su-regimen-de-facturacion-electronica-a-transacciones-b2c\/","title":{"rendered":"Ruman\u00eda extiende su r\u00e9gimen de facturaci\u00f3n electr\u00f3nica a transacciones B2C"},"content":{"rendered":"Tiempo de lectura:<\/span> 2<\/span> minutos<\/span><\/span>

El Ministerio de Finanzas de Ruman\u00eda ha anunciado un importante cambio en su sistema de facturaci\u00f3n electr\u00f3nica. A partir del 1 de enero de 2025, <\/span>extender\u00e1 el uso de la e-factura obligatoria a las transacciones B2C<\/b>. Las transacciones B2C son aquellas que se dan entre una empresa y los consumidores finales. Este anuncio subraya el compromiso del gobierno rumano con la<\/span> digitalizaci\u00f3n y modernizaci\u00f3n de su sistema fiscal.<\/b><\/p>\n

Calendario de implementaci\u00f3n<\/b><\/h2>\n

La factura electr\u00f3nica obligatoria entre empresas (B2B) ya es obligatoria en Ruman\u00eda. <\/b>Desde enero de 2024, se ha implementado un r\u00e9gimen casi en tiempo real para la comunicaci\u00f3n de facturas B2B. Las empresas deben comunicar las facturas en formato XML dentro de un plazo de cinco d\u00edas laborables desde su emisi\u00f3n, a trav\u00e9s del Espacio Privado Virtual (SPV) del sistema de factura electr\u00f3nica de Ruman\u00eda RO.\u00a0<\/span><\/p>\n

Desde julio de 2024, ha entrado en funcionamiento la presentaci\u00f3n completa de facturas electr\u00f3nicas. Es decir, las facturas solo son v\u00e1lidas si son facturas electr\u00f3nicas. Y, en consecuencia,<\/span> las facturas en papel ya no son aceptables para el cumplimiento fiscal.\u00a0<\/b><\/p>\n

Adem\u00e1s, desde la misma fecha, julio del 2024, la facturaci\u00f3n electr\u00f3nica B2C se ha iniciado de manera voluntaria. As\u00ed se prepara el terreno para la obligatoriedad que comenzar\u00e1 unos meses m\u00e1s tarde.<\/span><\/p>\n

En enero de 2025 la facturaci\u00f3n electr\u00f3nica B2C ser\u00e1 obligatoria.<\/b> Las facturas deber\u00e1n ser enviadas en formato CIUS_RO (UBL 2.1 o CIN) al portal del gobierno para su autorizaci\u00f3n, incluyendo comprobaciones b\u00e1sicas de validaci\u00f3n de la informaci\u00f3n y el formato.<\/span><\/p>\n

Exenciones y especificaciones<\/b><\/h2>\n

Los sujetos exentos de la obligaci\u00f3n de facturaci\u00f3n electr\u00f3nica en este contexto son:<\/span><\/p>\n

    \n
  • Los sujetos pasivos que expidan facturas por operaciones no sujetas al IVA.<\/span><\/li>\n
  • Misiones diplom\u00e1ticas y oficinas consulares.<\/span><\/li>\n
  • Las sucursales de las fuerzas armadas rumanas.<\/span><\/li>\n
  • El Banco Nacional Europeo.<\/span><\/li>\n<\/ul>\n

    Las asociaciones espec\u00edficas, las fundaciones y los agricultores que operan bajo el r\u00e9gimen especial tambi\u00e9n tendr\u00e1n que cumplir los nuevos requisitos, a partir del 1 de julio de 2025.<\/span><\/p>\n

    Perspectivas de futuro<\/b><\/h2>\n

    Para 2035, <\/span>Ruman\u00eda deber\u00e1 armonizar su modelo de liquidaci\u00f3n centralizada con las reformas propuestas por la UE en materia de IVA en la era digital<\/b>. Este paso es crucial para cumplir con los requisitos de informaci\u00f3n digital y garantizar una integraci\u00f3n fluida en el marco europeo.<\/span><\/p>\n

    Este avance hacia la digitalizaci\u00f3n de la facturaci\u00f3n no solo facilitar\u00e1 <\/span>la transparencia y eficiencia fiscal<\/b>, sino que tambi\u00e9n alinear\u00e1 a Ruman\u00eda con <\/span>las mejores pr\u00e1cticas internacionales en la gesti\u00f3n electr\u00f3nica de documentos.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

    A partir del 2025<\/p>\n","protected":false},"author":3,"featured_media":12559,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1622],"tags":[],"coauthors":[110],"class_list":{"0":"post-12532","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance"},"yoast_head":"\nRuman\u00eda extiende su r\u00e9gimen de facturaci\u00f3n electr\u00f3nica a transacciones B2C - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Llega a Ruman\u00eda la factura electr\u00f3nica B2C obligatoria. 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