E-Invoicing in Romania

From July, taxpayers in the B2B sector are obliged to issue and send their invoices electronically for products with a high tax risk. This was announced in Emergency Ordinance No. 130/2021 on December 18, 2021. For this purpose, the national invoicing system RO e-factura for electronic invoices is to be used.  It is important that both parties involved in the electronic invoice exchange (supplier and buyer) are registered in the “RO e-factura register”.

From April 1 to June 30, 2022, B2B taxpayers can voluntarily issue their invoices electronically, even if the buyer is not yet registered.

To which product does the regulation apply?

High-tax-risk products are products that are at high risk for tax fraud and evasion. Exactly which products fall under this is still unclear. A list will be published soon, but it will be constantly adapted and updated.

Stay up-to-date! INPOSIA always informs you about the most important news in this article.