e-Invoicing and e-transport in Romania

If your company is based or has branches in Romania, you need to start preparing your billing and tax systems to comply with the new requirements. 

In Romania, work on e-invoicing has been underway for several years. It has been prepared gradually for implementation, starting from a voluntary system to one which is to become mandatory.

Additionally, in order to combat tax fraud and evasion, the Romanian Ministry of Finance has decided to implement the RO e-Transport system as of 1 July 2022

There are five high fiscal risk product categories for which companies must use e-Invoices and e-transport system. They include: 

Vegetables, fruits, food roots and tubers, other edible plants

Alcoholic beverages

Mineral products
(natural mineral water, sand and gravel) 

Clothing and footwear

Other

a) 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 

b) 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

Who is obliged to use e-invoicing?

In Romania, 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.

The changes consist of the following:

  • Suppliers have to submit national system invoices for e-Factura RO electronic invoicing from June 30, 2022, regardless of whether the recipients are registered in the e-Factura RO Register
  • Suppliers are required, from 1 July 2022, to send invoices issued in the national system for e-Factura RO electronic invoicing, irrespective of whether the recipients are registered in the e-Factura RO Register or not.

The National Tax Administration Agency precisely defines the classification in the category of products with high tax risk for each product. A product with a high tax risk means a product in the trade of which there is a high risk of tax evasion and avoidance. The list of products in this category will be re-evaluated periodically. 

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

The structure of the e-invoicing solution

B2G:

If the economic operator has opted for the use of the national system regarding the electronic invoice RO e-Factura, it has the obligation to issue only electronic invoices and to use this system for the transmission to all recipients defined in B2G relation except for the electronic invoices issued as a result of the execution of contracts classified according to the law, or if the award and execution of a public procurement contract requires the imposition, in accordance with the legal provisions, of special security measures to protect essential security interests of the state.

B2B:

In the B2B commercial relationship, the issuer of the electronic invoice may choose to send it to the recipient using the national system in compliance with RO e-Factura invoicing.

If the issuer of the electronic invoice opts for its transmission in the national system regarding RO e-Factura e-invoicing, it is obliged to be registered in the Register of operators who have opted for the use of the national system, hereinafter referred to as the RO e-Factura Register. From the moment of registration in the RO e-Invoice Register, the issuer also acquires the quality of 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, with subsequent amendments and completions, shall apply.

Storage of electronic invoices

E-invoices may be stored in other EU Member States as well as in any country with which Romania has a mutual tax assistance treaty, subject to notification and online access.

The obligatory archiving period is 10 years. However, there is an exception for invoices related to capital goods. In this situation the term is 25 years.

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How can we help?

For years, we have been helping companies from many different industries operating in countries where e-invoicing has become obligatory (such as France, Spain, Germany, Turkey and Italy) and those where such an obligation will only be introduced (for example, Poland). What is especially important here is that Comarch e-Invoicing solution is fully compliant with the latest legal regulations and modern data transfer standards.

Learn more about Comarch Data Exchange Solutions

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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