December 13, 2012 As a fiscal-budgetary measure, it is proposed to suspend, starting with January 1, 2013 and until January 1, 2014, Law no. 148/2012 – on the registration of commercial operations by electronic means, as important changes have been made to the legal regime applicable to the activities of issuing, transmitting and archiving electronic invoices, and adapting these activities to new legal requirements involves modifying existing technical infrastructures and the need for compatibility the provisions of the above-mentioned law, with Directive 2006/112 / EC regarding electronic invoicing and archiving of invoices. Regarding the extension of deadlines in normative acts, MFP proposes to amend the Fiscal Procedure Code by introducing a new article on tax receivables for which, according to the Fiscal Code or other laws, the deadline and the deadline for declaration are December 25, are due and declares until December 21. If December 21st is a non-working day, the tax receivables are due and are declared until the last working day prior to December 21st.
Project link http://discutii.mfinante.ro/static/10/Mfp/transparenta/pr_OUG_MASURI%20_2013.pdf