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e-Invoicing and e-Transport in Romania

Operating in Romania? The new policies may apply to you!

If your company is based - or has a branch - in Romania, you need to start working on making your billing & tax systems compliant with the new regulations. 

Since July 1st 2022, sending e-invoices to the public institutions has been mandatory in Romania. What is more, to fight tax fraud and tax evasion, the Romanian Ministry of Finance has decided to implement B2B e-Invoicing for high fiscal risks products on the same date. The National Revenue Administration precisely defines the classification in the category of products with a high tax risk, i.e. those for which there is a high risk of tax evasion and tax avoidance.

Moreover, the government in Romania introduced the obligation to report each transport of high fiscal risk goods. The implementation of  RO e-Transport system was initially planned to become compulsory on July 1, 2022.  Nevertheless, due to the short time given to implement complex changes, the Romanian government decided to postpone the application of sanctions for failure to meet the legal requirements related to RO e-Transport until January 1, 2023.

High fiscal risk products

  • Vegetables, fruits, food roots & tubers, other edible plants 
  • Alcoholic beverages 
  • Mineral products (natural mineral water, sand, gravel)
  • Clothing & footwear 
  • New constructions (it they consist of delivery of buildings/parts of buildings, and of the land on which they are built, as well as of any other land) – only for e-invoicing 
  • Iron and non-alloy steel (bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel or other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling) – only for e-transport

When will the nationwide e-invoicing obligation come into force?

On September 19th, the Romanian Ministry of Finance published draft legislation to regulate the introduction of an e-invoicing mandate on January 1st, 2024. The legislation proposition sets out a roadmap for a rapid, albeit still gradual, introduction of the mandate. Chiefly, the extended obligation for all B2B invoices issued by Romania-established entities to be reported via the RO-eFactura will still apply from January 1st 2024, with an RO-eFactura issuing obligation starting half a year later, on July 1st 2024. This obligation will also apply to non-established Romania VAT-registered economic operators.

Who is obliged to use e-invoicing

E-invoicing Implementation Timeline

The timeline for implementing e-invoicing in the Romania is as follows:

  • March 2020 - an e-invoicing pilot is launched
  • November 2021 - RO e-invoicing platform is available; exchange of e-invoices is voluntary in B2G and B2B relation
  • July 2022 - Mandatory e-invoicing for companies dealing with high-fiscal products
  • July 27th, 2023 - European Commission’s derogation decision
  • January 1st, 2024 - introduction of an e-invoicing mandate - extended obligation for all B2B invoices issued by Romania-established entities to be reported via the RO-eFactura
  • March 31st, 2024 - end of a grace period for failure to report invoices via RO-eFactura
  • July 1st, 2024 - RO-eFactura issuing obligation

Who is obliged to use e-invoicing?

Up until now, e-invoicing was mandatory for two supplier groups:

  • car trade industry
  • suppliers of products with high fiscal risk

From January 1st, 2024 - extended obligation for all B2B invoices issued by Romania-established entities to be reported via the RO-eFactura

From July 1st, 2024 - RO-eFactura issuing obligation for Romania-established entities and non-established Romania VAT-registered economic operators

E-invoicing process description

The RO-eFactura platform enables submitting and downloading invoices.To use the RO e-Factura, economic operators must be registered in the Virtual Private Space (SPV). The RO e-Invoice system is available through the API or through the web page within the SPV. Once an invoice is submitted, it is assigned an ID and can be downloaded by its recipient within a 60-day period.

The structure of the e-invoicing solution

B2G

The use of the national e-Factura RO system by entrepreneurs:

  • Obligation to issue only electronic invoices and use this system to send to all recipients in the B2G relationship
  • Electronic invoices issued as a result of the performance of contracts classified in accordance with the law are an exception
  • An exception are also contracts covering the performance of a public procurement requiring the use of special security measures to protect important state security interests
B2B

Sending an invoice by its issuer via the RO e-Factura national e-invoicing system:

  • Obligation to be registered in the Register of operators called the RO e-Factura Register
  • From the moment of registration in the RO e-Invoice Register, the issuer also acquires the rights of the recipient
  • In order to use the national system regarding RO e-Factura e-invoicing, the issuer and the recipient must be registered in the RO e-Invoice Register
  • For invoices issued by economic operators registered in the RO e-Invoice Register to recipients who are not registered in the RO e-Invoice Register, the provisions of art. 319 of the Law no. 227/2015

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How integrity and authenticity may be ensured?

Any method to ensure integrity and authenticity is accepted. For example, the Qualified Electronic Signature. Data sealed with a qualified electronic seal enjoy the presumption of integrity and authenticity.

What is the required format of an e-Invoice?

The required XML format is defined in the national standard RO_CIUS; UBL 2.1 is to be used.

Who will be obliged to report e-transport

Who is obliged to report e-transport?

The obligation to declare in the RO e-Transport System falls upon the following users:

  • The beneficiary in Romania, in the case of intra-Community purchases and acquisitions of goods with a high tax risk
  • The supplier in Romania, in the case of domestic transactions or intra-Community supplies of goods with a high tax risk
  • The consignee entered on the customs import declaration
  • The warehouse-keeper, in the case of high-tax-risk goods which are subject to intra-Community transactions in transit

Learn more about e-transport obligation

What you can gain by using Comarch EDI:

  • Ready to exchange invoices through RO e-Factura and be compliant with required XML format defined in the national standard RO_CIUS (UBL 2.1) and monitor any interruptions in the availability of the platform?

    Thanks to Comarch EDI:

    • No change in the format used so far, thanks to the translation from any format to the format required by ANAF (National Agency for Fiscal Administration)
    • Effective monitoring of the platform availability

  • Ready to report each transport of products with high fiscal risk via the RO e-transport platform?

    Thanks to Comarch EDI:

    • Generating and sending e-Transport documents in a structured XML file
    • UIT code ready to be presented at the request of the competent authorities when transporting goods with a high fiscal risk - PDF documents supplemented with the UIT code generated by RO e-Transport

  • Ready for full control over all documents exchanged with RO e-Invoice and RO e-transport platforms? 

    Thanks to Comarch EDI Tracking and Archive:

    • Easy and instant access to the status of all documents sent and received to/from the RO e-Invoice and RO e-transport platforms
    • Full insight into all incorrect documents with detailed information about the type of errors and the reason for their occurrence. 
    • Presentation of archived invoices in a structured, readable form for the period required by law

  • Ready to provide technical support to ensure that ANAF requirements are met? 

    Thanks to the cooperation with Comarch:

    • Configuration of the API connection between the ANAF Platform and the Comarch EDI Service
    • Support for authorization in the SPV
    • Support Services of a dedicated Comarch Project Manager during the implementation period of the project
    • Comarch EDI Service Desk 

    Why is Comarch the best choice?

    We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

    • 1. Legal compliance

      Full compliance with the latest data exchange regulations and modern data transfer standards

    • 2. Digitization

      Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

    • 3. Individual approach

      Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

    • 4. Security

      Highest level of security for all sensitive and important company data

      Read more about Comarch e-invoicing

      Legal regulation changes in Romania

      Characteristics of the e-invoicing in Romania

      Since July 1st 2022, sending e-invoices to the public institutions has been mandatory in Romania.

      Regarding B2B transactions, there is mandatory e-invoicing for two groups of suppliers. The first is the car trading industry. The second concerns products with high fiscal risk. That obligation has been efective since July 2022.

      E-invoice format and platform

      The required XML format is defined in the national standard RO_CIUS; UBL 2.1 is to be used.

      The platform is called: RO e-Factura.

      E-invoicing process description

      To use the RO e-Factura, economic operators must be registered in the Virtual Private Space (SPV) in their own name or that of a legal representative, by a designated representative or by proxy. The RO e-Invoice system is available through the API or through the web page within the SPV.

      The RO-eFactura platform enables submitting and downloading invoices. Once an invoice is submitted, it is assigned an ID and can be downloaded by its recipient within a 60-day period.

      Integrity and authenticity

      Any method to ensure integrity and authenticity is accepted. For example, the Qualified Electronic Signature. Data sealed with a qualified electronic seal enjoy the presumption of integrity and authenticity.

      Archiving

      Storage period - 10 + 1 years

      Acts/government sites

      Frequently Asked Questions

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      with e-Invoicing Regulations All Over the World

      Become Compliant with e-Invoicing Regulations All Over the World

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      Join the companies that have already improved their data efficiency with Comarch e-Invoicing!


      Comarch has many years of experience in providing innovative IT products and services allowing for efficient document management and automation of various supply chain processes.

      Check out some of our success stories to learn what our clients have achieved by using Comarch EDI, MDM, e-Invoicing (also in a Cloud), and Online Distribution.

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      From the very beginning, the Comarch team has been cooperating closely with Ursus Breweries specialists in order to provide a secure and highly efficient document exchange tool. In spite of a very tight schedule for the implementation of e-invoicing in Romania, the dedicated and experienced Comarch experts managed to complete the project in a timely manner and fulfill the requirements imposed by ANAF.

      Alina Bulgariu, Vice President Finance, Ursus Breweries

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