Under Înregistrare (Registration), every draft comes with the partner, the VAT regime and the account already proposed. Each one can be changed before registering.
01 · The supplier
- A Romanian supplier is looked up at ANAF by its fiscal code: name, address and whether it pays VAT. A fiscal code whose check digit is wrong is refused with Cod fiscal invalid (cifra de control nu se potrivește). (Invalid fiscal code (the check digit does not match).)
- A supplier from the EU is checked in VIES by its VAT number, and its name and address come from there. A number VIES does not know is shown as VIES nu cunoaște acest cod de TVA. (VIES does not know this VAT number.)
- A supplier from outside the EU is added with the name and address read from the invoice, when the invoice has its tax number.
- A supplier already among the partners is reused, never added twice.
- To use another partner, choose it in Partener (Partner). Partener nou, din câmpurile de mai sus (New partner, from the fields above) makes one from the supplier fields of the table.
02 · The VAT regime
- A Romanian supplier: VAT on the invoice, or without VAT when ANAF says it does not pay VAT and the invoice has none.
- A supplier from the EU: services from the EU, or goods from the EU when the AI read that the invoice sells goods.
- A supplier from outside the EU: services from outside the EU (reverse charge).
- Change it in Regim TVA (VAT regime). The VAT rate is proposed as the Romanian rate in force on the invoice date that is nearest to the VAT on the invoice.
03 · The account
- Contul de cheltuială sau de imobilizare (Expense or asset account) is the account of the supplier’s last registered invoice. A supplier booked once to 6022 is proposed with 6022 every time.
- For a supplier with no invoice yet, from what the document is: fuel 6022, telephone 626, goods from the EU 604, other receipts 6028, services 628.
- Type or choose another account from the chart; what you choose stays on the draft.