What is OPME (Electronic Multiple Payment Order)
In the Official Gazette on April 3, 2020 appeared the Order of the Ministry of Public Finance number 1819 of March 31, 2020, which brings a series of changes to the working system with the State Treasury. If until then it was necessary to travel to the headquarters of ANAF or the Treasury to make transfers from the account opened at this institution, this can be done electronically, from the Virtual Private Space (SPV) of each taxpayer on ANAF servers.
Electronic payments are made using a standard smart PDF document, the Electronic Multiple Payment Order (OPME), which can be downloaded from the ANAF website here. This document must be filled in and submitted through the same system as the tax statements in the SPV (Virtual Private Space). Prior to submission, the payment order must be electronically signed using a signature previously registered with the tax authority.
A draft OPME (Electronic Multiple Payment Order), valid at the date of publication of this article can be found here.
What we need to make online payments from the Treasury
- A digital certificate (electronic signature) issued by an accredited supplier. The list of accredited digital certificate providers can be found here. As a result of the experience of our company, we recommend working with those from digisign.ro, both in terms of support and in terms of technology used. We have also collaborated with other companies, but either the computers were blocked when signing a document electronically, or all kinds of strange restrictions were being imposed.
- An SPV (Virtual Private Space) account on the ANAF website.It is activated by a trip to ANAF, but if you already collaborate with an accounting firm, they have definitely used it for a long time.
- The digital certificate (electronic signature) must be authorized on the respective SPV account. Contact your accounting firm and they will help you do that. They certainly have a valid digital certificate for your SPV account but it is not their job to make transfers from treasury accounts on behalf of customers.
Filling in an OPME and uploading it to SPV
- The header rows are filled in with the following remarks:
- for companies, the “Alte entități” option is checked;
- the document number must be 10 characters long and cannot be repeated within the next 24 hours;
- in the ‘ Adresă plătitor ‘ field, add only letters, without diacritics and / or punctuation signs.
2. Complete the ” Plătitor” area with the following remarks:
- the ” Număr OP ” field may seem extra, but it is useful in case multiple payments are done using a single document (there is the ” Adaugă OP ” button at the bottom of the field and we can make multiple payments using the same electronic document);
- the fields “„Cod program”, „Cod angajament” and „Indicator angajament” are not to be filled in.
3. The “Beneficiar” area is to be filled in with the following remarks:
- under the heading “CIF / CNP Beneficiar” the tax code (without RO) of the paying company is filled in;
- in the field “Denumire beneficiar” fill in the destination of the amounts, usually enter “State budget”;
- the field “Nr. evidența plății” shall be filled in only if the payment relates to tax decisions, fines, accessory decisions, environmental stamp or deferment of payment, in the case of ordinary transactions (usual tax payments according to tax returns, transfers to current accounts, etc.) being left blank.
4. After completing, click on the ” Adaugă OP ” button. The current order will be saved at the top of the document and a new payment can be entered at the bottom.
5. After all payments have been entered, the Electronic Multiple Payment Order is validated by clicking on the ” Validare și generare XML ” button. If there are completion errors, a .txt file will be generated, which can be found in the area of the attached documents (clip), if not, you will receive the message “Validarea s-a terminat cu succes! A fost atașat fișierul …xml.”.
6. The OPME is electronically signed in the ” Semnătura 1″ area (the ” Semnătura 2″ field is not used) and is uploaded to the e-guvernare.ro website>(“Depunere declarații”).
A draft OPME filled in by our company can be found here.
What advantages does this system offer?
The system offers the advantage of avoiding unnecessary trips to the State Treasury, the operations being done electronically. Another thing that we consider important is that from 2019 the account statements for the Treasury accounts are also communicated in the SPV (Virtual Private Space), so there will be practically no need to travel to the Treasury headquarters to perform usual operations.
We expect an increase in the number of companies that will use the accounts from the State Treasury, for the small commissions they charge in comparison to commercial banks. However, it should be noted that from the Treasury accounts companies cannot make payments to other economic operators, only to transfer money to accounts opened with commercial banks and pay taxes and fees to the state.
Note: The text is valid on the date of its publication, is for guidance only and is an interpretation of the specialists of the company Cont Consulting, without intending to replace the legal provisions in force. We are not liable for any damages caused by the use of this material for legal purposes or as evidence in any dispute.