According to the new Romanian regulations, using an electronic signature is now mandatory for sending documents through e-Factura and accessing the virtual private space (SPV). In this article we will explore the importance of the digital signature in the e-Factura reporting process, and how you can improve the efficiency of your activity by using AlfaSign solutions.
Token Electronic Signature
This solution uses a hardware device to store certificates and cryptographic keys. It is ideal for users who wish to have physical control over their signature.
Get a token signatureCloud Electronic Signature
A flexible, accessible solution that allows you to use digital certificates from the online platform directly. It is perfect for digital workflows.
Get a cloud signatureWhat is an electronic signature for e-Factura?
The electronic signature for e-Factura is a signature used to authenticate and validate electronic invoices sent via the e-Factura system according to the legal regulations in force in Romania.
An electronic signature is required for sending invoices in the virtual private space (SPV), which is a centralised system for reporting B2B invoices to tax authorities. The digital signature ensures the integrity of the document and authentication of the issuer, thus guaranteeing that the invoice has not been changed and originates from an authentic source.
According to the law, as of 1 January 2024, all B2B invoices must be reported in the e-Factura system, and the signature becomes key in complying with the tax requirements and avoiding penalties.
What options are available for the electronic signature used in e-Factura?
For the e-Factura system you can opt for using the accounting service to authenticate the issued invoices, or you can choose one of the main signature options:
- The token signature (a signature on a physical device), which is a safe, portable method that entails storing the digital certificate on a physical device, such as a USB stick.
- The cloud signature, which stores the certificate on the servers of a trusted service provider, accessible via the internet.
Both types of digital signatures are designed to comply with the regulations imposed by the tax authorities related to reporting invoices in e-Factura.
Check out our detailed guide on the two types of electronic signatures to better understand the differences and choose the solution that best fits your needs.
How to get a token signature and how to use it in the SPV?
To use the token signature in the virtual private space (SPV), we recommend taking the following steps:
- Access alfasign.ro and purchase the qualified certificate for your token signature. After completing the ordering process, you will receive the hardware device (the token) within 1-3 working days.
- After receiving the token, you should follow the detailed installation steps provided by our team of specialists.
- Connect the token to the computer and authenticate using the digital certificate, then download and electronically sign the confirmation document by following the instructions provided on our website.
- Access the SPV link, choose the category you belong to – individual or legal entity – and select “(User) Registration using a digital certificate”.
- Fill in the form with your identification data and upload the digital certificate confirmation document, together with any supporting documents (for legal entities), then click on “Continue”.
- In the e-mail validation page, enter the code received in the e-mail address declared in the form and click on “Send”. The page with all the information filled in will be displayed.
After sending the SPV registration form, NAFA will check it. You will receive an approval message via e-mail (containing account activation details) or a rejection message (containing the necessary explanations for correcting any mistakes).
If you’ve lost your token or need to renew your certificate, you will no longer be able to access SPV, and there is a risk of security breaches. See what steps you need to take in this case.
How to get the cloud digital certificate and use it in the SPV?
With AlfaCloud, you will get the cloud signature on the same day when you file the request, all 100% online. Here are the detailed steps for obtaining and using it in the virtual private space (SPV):
- Access alfasign.ro and purchase the cloud digital certificate. You can choose a 1-3-year access period, and the procedure for renewing your signature takes place online as well, several days before the end of the validity period.
- Install the application by running it with administrator rights on your system.
- Log in the SPV and follow the instructions for registering using a digital certificate.
- Use the AlfaCloud application to sign documents.
On our website you will find a list of all the required drivers and software applications, as well as clear instructions on how to install the digital certificate.
If you need detailed instructions, our specialists have prepared a complete guide for accessing SPV using a cloud signature here.
Regulations and Penalties Regarding Electronic Signatures in the e-Factura System
Adopting an electronic signature in the e-Factura system has become a legal requirement for companies. Failure to comply with the new regulations can result in significant penalties. Here’s what you need to know to avoid fines.
What does the legislation say about using electronic signatures in e-Factura?
- Starting January 1, 2024 – All B2B invoices must be reported through the e-Factura system.
- June 1, 2024 – Issuing and sending invoices through e-Factura becomes mandatory, and delays may lead to fines.
- July 1, 2024 – e-Factura will be the only valid method for sending invoices between companies. Printed or PDF invoices sent via email will no longer have fiscal value.
What penalties do you risk if you don’t comply with e-Factura rules?
Delays in reporting invoices by more than 5 business days can lead to fines of:
- 5,000 – 10,000 RON for large taxpayers.
- 2,500 – 5,000 RON for medium taxpayers.
- 1,000 – 2,500 RON for other legal entities and individuals.
Sending or receiving invoices outside the e-Factura system after July 1, 2024, can be penalized with a fine equal to the VAT stated on the invoice.
How can you ensure compliance with fiscal requirements?
Regularly check for legislative updates and adjust your workflow to stay compliant.
Use a digital certificate from a qualified provider to access SPV and legally submit invoices.
Automate the reporting process to avoid delays and penalties.
Advantages of the electronic signature in the e-Factura system
The electronic signature is a modern solution that contributes to the digitalisation of accounting processes, and facilitates the relationship with tax authorities, while offering the following benefits:
- It is compliant with the requirements of Law no. 296/2023 on reporting B2B invoices.
- Invoices are validated and sent electronically, thus reducing the time spent with administrative processes.
- It eliminates the costs with printing, sending or physically archiving the documents.
- It guarantees data protection using advanced encryption technologies and safe authentication.
- The possibility to sign documents anywhere, using cloud or token solutions.
- Electronically signed documents have the same legal value as hand-signed documents.
- It allows quick registration to the virtual private space and automatic sending of tax reports and invoices.
Implementing a digital signature in the process of issuing and sending invoices via the e-Factura system offers multiple benefits both for companies and for public institutions, ensuring legal compliance, operational efficiency, and better data protection.
