The legal nature of the invoice

The Court of Appeal ruled that, in accordance with Law no. 82/1991, with tax law in general and with the trade tax law, the invoice is only a document of proof, which underlies the accounting records of the supplier and buyer, respectively beneficiary, being a form of evidence of the invoiced operation, lacking the quality of legal binding, even when proving the existence of a contract for which the parties have not made another document. In those circumstances, it is not possible to request for non-compliance regarding the initial requirements for validity of the legal act, by way of nullity request as such a request is inadmissible. (Decision no. 1763R from October 13, 2014 rendered the appeal of Section VI of the Civil Court of Appeal for a declaration of nullity of cancellation invoices, according to the courts gateway)

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Dan Alexandru NEGRU

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