Op.ANAF no.

1831 of 2021 for the approval of

the Procedure regarding the exercise of the option of
use, by non-resident economic operators, of the
national electronic invoicing system RO e-Invoice, as
well as the model, content and instructions for
completing the form (083) “Option regarding the use
of to non-resident economic operators of the national
electronic invoicing system RO e-Invoice "

(published in Monitorul Oficial no.1096 from

17.11.2021)

The normative act concerns the non-resident

economic operators that carry out transactions with
Romanian legal entities, through its provisions approving
the exercise of the option of use, by the non-resident
economic operators, of the system regarding the
electronic invoice RO e-Invoice.
Non-resident economic operator means any entity
that carries out an economic activity consisting in the
execution of works, the delivery of goods / products
and / or the provision of services, not registered in
Romania.
The registration of non-resident economic operators
in the national system of communication of electronic
invoice RO e-Invoice is done by remote electronic
transmission of the form (083), “Option regarding the
use, by non-resident economic operators, of the national
system on electronic invoice RO e-Invoice ”. The form is
completed with the help of the assistance program
provided on the ANAF website.
Depending on the nature of the transactions carried
out by non-resident economic operators, they can choose
to register either on the B2G (business to government)
flow that is carried out when they have the quality of
suppliers of goods or service providers to contracting
authorities / entities in Romania, or on the B2B (business
to business) flow if they have the status of suppliers or
clients for economic operators resident in Romania.
Non-resident economic operators fall within the
scope of activity of the Directorate for non-resident
taxpayers. Upon registration in the RO e-invoice system
the non-resident economic operators will be given a
record number, which is not a registration for tax
purposes, but only a registration in order to facilitate
online remote comunication. Confusion may arise from
the fact that the structure of the identification number is
the same as the structure of the tax registration code / tax
identification number.
The date on which the registration is concluded and
on which the use of the RO e-invoice system can start is
the 1st of the month following the month in which the
right of registration option has been exercised .