RO e-invoicing

For B2B transaction conducted between two economic operators, Romania has requested the approval of the Council of the European Union to apply a special measure derogating from the VAT Directive, so as to become mandatory to issue and transmit invoices through the national system RO e-Invoice.

 

The law also mentions that within 30 days from the date of adoption of the Decision authorizing such a measure, by Order of the President of the National Agency for Fiscal Administration (NAFA) will be established the categories of economic operators who have the obligation to issue RO e-Invoice in relation to other economic operators (B2B relationship), as well as the date from which this obligation will occur.

Also,  in accordance with GEO 130 / 17.12.2021, starting from 1 July 2022, for the high fiscal risk products established by the order of the President of the National Agency for Fiscal Administration (i.e. vegetables, fruits, edible roots and tubers, other edible plants, alcoholic beverages, new construction, mineral products (natural mineral water, sand and gravel), suppliers will have to issue invoices via the national system for electronic invoicing (RO e-Invoice), regardless of whether the recipients are registered in the RO e-Invoice system.

Thus, even if the GEO 130 stipulates the application of rules with regard to RO e-Invoice only for certain categories of products with high fiscal risk marketed in B2B (business-to-business) relationships, in accordance with the Law 139/2022, a generalized application of the RO e-Invoice system is intended.