The difference between a fiscalized and an unfiscalized invoice, Taxes message for business and citizens
The tax administration asks citizens and taxpayers to cooperate in the fight against informality and tax evasion. Through a video, the tax authorities explain what a fiscalized invoice is and the legal obligation to issue and request it.
Notice to citizens and taxpayers
The difference between a fiscalized and a non-fiscalized invoice
The Tax Administration reminds taxpayers that, pursuant to Law No. 87/2019, "On invoicing and the circulation monitoring system", they are obliged to issue fiscalized invoices for every sale of goods or provision of services.
On the other hand, we bring to the attention of citizens that they also have an important role in the implementation of this law. Every citizen must request and be provided with a tax invoice for every purchase or service performed.
The Tax Administration clearly illustrates the difference between a fiscalized invoice and a non-fiscal invoice, highlighting the elements that make them identifiable.
The fiscalized invoice contains the following elements:
• Unique Invoice Identification Number (NIVF) – a unique code for each fiscalized invoice, linking the invoice to the issuing entity.
• Billing Issuer Security Number (NSLF) – ensures accurate identification of the issuer.
• QR Code – which can be scanned and verified in real time through the Tax Administration system.
These invoices are automatically registered in the Tax Administration system at the time of issuance.
The non-fiscal invoice does not contain any of the above elements and does not guarantee that the transaction is registered, creating opportunities for tax evasion.
???? Attention: Even if a non-fiscal invoice visually resembles a fiscalized one, its verification is possible by scanning the QR code. If this code is missing or does not work, the invoice is not fiscalized.
Receiving an invoice is a legal right and obligation and a way to ensure that all economic transactions are transparent and declared.
Failure to receive an invoice favors informality and tax evasion, which harms the business climate, the economy, and the public interest.
To combat informality and with the aim of formalizing various sectors of the economy, we call on citizens and businesses to implement the law on issuing and providing fiscalized invoices, as well as to denounce abusive cases through the official channels of the Tax Administration.
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