- According to Law No. 87/2019 and Article 96 of Law No. 92/2014 “On VAT,” any supply of goods or services must be invoiced only with a fiscalized invoice.
- An unfactured expense is not recognized as a deductible expense, with only a few very limited exceptions that do not depend on the taxpayer.
- In 2021 there was a transitional period with acceptable justifications (application in the certification process, contract in progress with the software company), but that period ended long ago.
- Today, if you accept an unfactured invoice from your supplier, you risk losing it as a tax-recognized expense.
Law No. 87/2019 “On the Invoice and the Monitoring System of Turnover” and Article 96 of Law No. 92/2014 “On VAT” stipulate that any sale or purchase of goods or rights, as well as any work or service forming part of commercial activity, must be invoiced in accordance with the rules of fiscalization. Consequently, every taxpayer is legally required to issue only fiscalized invoices.
From our daily work, we see that some businesses still accept handwritten invoices or non-tax-compliant documents from small suppliers, unaware that these are no longer recognized as deductible expenses by the tax authorities.
Basic rule: untaxed invoice
Not recognized as a deductible expense.
The tax administration recognizes for expense purposes only invoices issued in the fiscalized format. An invoice issued outside this system, with very limited exceptions beyond the taxpayer's control, cannot be used to substantiate an expense on your tax returns.
The temporary exemptions of 2021 are history
In September 2021, the tax administration temporarily accepted non-electronic invoices only if the taxpayer could prove they had an application in process for an electronic certificate, or a contract in process with a certified software company, documented in the e-filing system. This was a transitional measure, closely tied to the rollout of fiscalization at that time, and it no longer applies today, as every active business is expected to be fully fiscalized by now.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The risk comes from the supplier, not just from you.
Even if your business is fully VAT-registered, you may lose the right to claim an expense if your supplier issues you an unregistered invoice. We recommend verifying every invoice you receive from suppliers, especially small or irregular ones, before recording it as an expense.
How we handle this with our clients
When we record a client's expenses, we verify that every invoice received from suppliers is fiscally validated, precisely to avoid the risk of it being later rejected by the tax authority as an unrecognized expense.
Frequently asked questions
What should I do if I receive an unfiscalized invoice from a supplier?
Ask the supplier to reissue it as a fiscalized invoice. Without it, the expense risks not being recognized.
Are there still exceptions for non-invoiced invoices?
The temporary exemptions for 2021 have ended. Always verify your specific case with an economist, as there may be special cases provided by law.
