Regulatory updates - Romania
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Latest updates on the Romanian CTC obligation
The recently circulated timelines regarding mandatory B2B e-invoicing in Romania from 2024 are marked by doubts and unlikely to occur. In this update, we explain why.
Romania further postpones fines for e-transport mandates
Previously delayed to October 2022, Romania has extended the fines deadline again.
Romania grants a penalty grace period for complying with the RO e-Transport system
With an extremely short implementation timeline of the new mandate to real-time clear the dispatch advice via the RO e-Transport system and thus taxpayers facing non-compliance penalties, the Government of Romania has granted a penalty grace period until 1 October 2022.
Romania to implement countrywide e-invoicing requirements for public and private sectors
The Romanian Government has passed a law approving the implementation and operation of the RO e-factura system and electronic invoicing. Specific taxpayers will now be obliged to issue e-invoices.
Romania will start implementing countrywide e-invoicing obligation shortly
After the requirement for certain suppliers to issue electronic invoices for B2B transactions, the Romanian government recently issued a draft law on the mandatory use of the RO-factura e-invoicing system in the public sector.
Some B2B taxpayers to issue e-invoices from 1 July 2022
B2B taxpayers supplying high fiscal risk products will be obliged to issue e-invoices through the national e-invoicing system (RO e-factura), starting from 1 July 2022.
Romania approves technical specifications for the countrywide e-invoice format
First steps towards a countrywide e-invoicing mandate are being taken in the country.
Romania starts testing B2G e-invoicing within a pilot programme
The country is paving the way to mandate e-invoicing on a country-wide level.
– B2G: Centralized
– B2B: Post Audit
– B2G: RO e-factura
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
– 10 years
– 25 years for invoices related to capital goods
Allowed under conditions