Abstract: By this article we intend to emphasize the legislative amendments applicable starting with the 1st of January 2024 that have a direct impact on all entrepreneurs, who thus pass from the invoice in paper or electronic format (PDF) to the electronic invoice in XML format. The entrepreneurs have to know the obligations with regard to sending issued electronic invoices, as well as to the taking over of electronic procurement invoices in/from the RO e-Factura national system, considering the sanctions resulting from their non-compliance. The new system brings a series of benefits both for the state and for the entrepreneurs.