Tuesday 1st March, 2022
Romania is preparing for a gradual implementation of electronic invoicing through its national platform RO e-Factura.
The Government ordinance 120/2021 establishes the basis and operational framework for the national e-Invoicing system.
For B2B e-Invoicing, government ordinance 130 published in December last year introduces mandatory issuance - as of July 2022 for companies whose activity is linked to product categories considered high tax risk (susceptible to tax evasion). These categories are defined in ANAF 12/2022 ordinance published on 6th January, 2022.
The RO e-Invoicing platform has been available since November 2021 for both the exchange of invoices with public administrations (B2G) and between private companies (B2B). Recipients have 60 days to download their invoices.
There is no obligation for the issuance of B2G e-Invoices so far. However, according to a statement from the Ministry of Finance, electronic invoicing is expected to be mandatory for all companies starting in 2023. According to Edicom.