Romania Approved for a Countrywide E-invoicing Mandate

With the European Commission’s derogation decision dated July 27th 2023, Romania has been authorized to move forward with its obligatory B2B e-invoicing system implementation.

The decision allows the mandate to commence on January 1st 2024. In accordance with the EC’s decision, the mandate will only apply to domestic transactions by invoice issuing and receiving entities established in the territory of Romania. This means foreign bodies and international transactions will be exempt from the e-invoicing obligation.

As of today, no official detailed information has been issued regarding the timeline for the introduction of obligatory e-invoicing. Neither are there any details about the prospective e-invoicing system, which is expected to expand upon the existing RO e-factura platform and retain the current obligatory RO_CIUS invoice format conforming to the EN 16931 standard.

Since July 1st 2022, Romania has mandated the issue of e-invoices under certain circumstances, namely in B2G transactions and certain B2B exchanges involving goods deemed “fiscally high risk” (including alcoholic beverages, fuels, mineral products and farm produce).

There’s more you should know about e-invoicing in Romanialearn more about the new and upcoming regulations.

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