New e-invoicing mandate and e-transport regulation in Romania – are you ready?Partially mandatory e-invoicing is to be introduced in Romania in July 2022.
Check how Comarch e-Invoicing solution can help.
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 which is to become mandatory.
In Romania, there will be 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 will consist of the following:
The National Tax Administration Agency precisely defines the classifications in the category of products with high tax risk. A product with a high tax risk means one that carries a high risk of tax evasion and avoidance. The list of products in this category will be re-evaluated periodically.
A detailed list of high fiscal risk products has been published in the Official Gazette Order no. 12 of 6 January 2022.
Vegetables, fruits, food roots and tubers, other edible plants
Alcoholic beverages
New construction work (delivery of buildings/parts of buildings, the land on which they are built, and any other land)
Mineral products (natural mineral water, sand and gravel)
Clothing and footwear
If the economic operator has opted for the use of the national system regarding RO e-Factura invoicing, they are obliged to issue only electronic invoices and to use this system for 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 the public procurement contract requires according to the legal provisions, special security measures to protect the interests of the state.
In the B2B commercial relationship, the issuer of the electronic invoice may choose to send it to the recipient using the national RO e-Factura system.
If the issuer of the electronic invoice opts for transmission in the national system in this way, they are obliged to be registered in the Register of Operators, 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 status of recipient.
In order to use the national system regarding RO e-Factura, the issuer and the recipient must be on the register.
For invoices issued by economic operators in the RO e-Invoice Register to recipients who are not, the provisions of art. 319 of the Law no. 227/2015, with subsequent amendments and completions, applies.
E-invoices may be stored abroad 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, but there is an exception for invoices related to capital goods – in this situation the term is 25 years.
Comarch E-INVOICING is a comprehensive solution that streamlines and automates entire invoice-related flows within one integrated suite. Designed to respond to the continuous challenges of digital transformation, the platform is compliant with the latest regulations and standards for data transfer.
Due to our expertise, including with companies operating in Romania, we can assist your business in exchanging e-invoices easily and securely.
