Romania moves towards electronic invoicing

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.

"Digitalisation is as much about technology as it is about people. We expect employees in the public system to make this leap and respond quickly to the current demands of citizens. We aim for a paradigm shift to ensure a proactive approach to the relationship between state institutions and the citizen in the tax sphere. The electronic invoicing system of the Ministry of Finance is the catalyst for the paradigm shift in public administration. Transparency of public money spending and digitalisation of the interaction between the private sector and the state are goals we have been pursuing since we took office, and the launch of the system is the proof that we are meeting them," said Finance Minister Dan Vîlceanu.