The regulation of the use and previous certification of invoice software was amended by the Ministerial Order number 340/2013 of 22 November.

We highlight the revoke of the exemption of previous certification of the software produced internally or by a company integrated in the same economic group, of which the taxpayer own the respective copyright.

According to the preamble of the Ministerial Order the reasons behind the amendment are related to the improper use of the exemption.

The following corrections and adjustments were also introduced with the amendments to the Ministerial Order number 363/2010, of June 23:

• - Revocation of the exemption of previous certification applicable to taxpayers who, during the previous taxation period, have issued a number of invoices, equivalent documents or receipts lower than one thousand units. 
• - The technical requirements applicable to the identification system of invoicing programs are subject to amendments. 
• - As already provided in the law for invoices, the transport documents could only be issued in printed houses in case of inoperability of the invoicing program and should be subsequently recovered for the program. 
• - The software that, in addition to invoices, issue delivery documents or other documents related to the rendering of services, is also subject to the requirements applicable to documents issued by cash registers.  

The amendments shall enter into force on January 1, 2014.