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. 

As of July 1, 2022, e-invoicing is mandatory for all companies dealing with high fiscal risk products. What is more, to fight tax fraud and tax evasion, the Romanian Ministry of Finance has decided to implement the new RO e-Transport system on the same day

We can provide you with e-invoicing & e-transport solutions, so you can become fully compliant with the new legal regulations in Romania.

Why is Comarch the best choice?

  • 1. You can be fully compliant with the ANAF requirements

    The ANAF (National Agency for Fiscal Administration) is the revenue service of the Romanian government. Comarch is one of the first global providers to meet the ANAF requirements. 

  • 2. You can achieve full legal compliance in more than 60 countries using just one tool

    Comarch is supporting many companies in becoming compliant with the document & data exchange regulations, so they can focus on their core business. We are a certified provider in many countries around the world, including Thailand. 

  • 3. You can take advantage of high flexibility and customized services

    Comarch is able to provide multichannel flexibility and the possibility to customize products to meet your business needs.

  • 4. You will be supported by a global, experienced, and trustworthy player on the EDI market

    Comarch has over 20 years of experience in carrying out global EDI & document exchange projects. During that time, we have connected 130 000 entities from more than 60 countries.

    What you can gain by using Comarch EDI

    YOUR COMPANY NOWYOUR COMPANY WITH COMARCH EDI
    You’re required to adapt to the ANAF XML UBL format

    Any-2-any format mapping: translation from any format into the format required by ANAF

    Additionally, preparation of PDF with UIT code generated for RO e-Transport

     Lack of full control over all documents (invoices and others)

    Comarch EDI Tracking:

    Easy and instant access to the status of all documents sent and received to/from the ANAF Platform.

    Full insight into all incorrect documents with detailed information about the type of errors and the reason for their occurrence. 

    Comarch Archive:

    Presentation of archived structured invoices in a readable form (for the legally required retention period)

    No qualitative validations, only compatibility with the ANAF XML UBL schema

    Data Validation

    Compatibility with the ANAF XML UBL schema and qualitative validations based on additional business rules

    Responsibility to monitor any interruptions in the availability of the ANAF platformEffective monitoring of the availability of the ANAF Platform
    Lack of IT support 

    Support Services of a dedicated Comarch Project Manager during the implementation period of the project

    Comarch EDI Service Desk 

    Additionally, you get from us:

    • Configuration of the API connection between the ANAF Platform and the Comarch EDI Service
    • Support for authorization in the SPV

    There are five high fiscal risk product categories for which companies must use e-Invoicing and e-transport systems.

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

    Alcoholic beverages

    Mineral products
    (natural mineral water, sand, gravel) 

    Clothing & 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 nonalloy 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, e-invoicing is mandatory 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 in 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.

    Storing electronic invoices

    E-invoices may be stored in the 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.

    Key benefits icon

    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.

    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

    Frequently Asked Questions

    The e-Invoicing Revolution Has Begun

    See how the new regulations can affect your company's operations

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