Regulatory updates - Romania
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Romanian President signs decree on fiscal-budgetary measures including electronic invoicing
After much anticipation, the Romanian legislation regarding fiscal-budgetary measures to ensure long-term financial stability has been signed. The legislation had been under intense review and scrutiny since 19 September 2023 but has now been deemed constitutional and approved.
Romanian draft law announces potential timeline for countrywide mandate
The Romanian government published a draft law on 19 September 2023 that includes long-awaited information about the anticipated countrywide e-invoicing CTC mandate.
European Commission grants Romania permission for a countrywide e-invoicing mandate
Romania has been authorized to implement obligatory B2B electronic invoicing. The mandate is set to commence on 1 January 2024.
European Commission publishes proposal to authorize Romania to implement a countrywide e-invoicing mandate
Joining the likes of member states such as Italy, Poland, and France, Romania is one step closer to making e-invoicing mandatory for all transactions between established taxpayers.
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.
Country specifications
E-Invoicing/CTC Model:
– B2G: Centralized
– B2B: Post-audit
Mandatory Infrastructure:
– B2G: RO e-factura
– B2B: N/A
Mandatory Format:
RO_CIUS
Mandatory for Issuing:
Gradual introduction
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– 10 years
Archiving Abroad:
Allowed under conditions

Contact us
Join our webinar for the latest updates on the e-invoicing mandate
Join Pagero and our guest speakers from Deloitte RO, as we delve into the latest updates about the countrywide e-invoicing system (RO e-Factura) and the mandate requirements, to provide some insight on how they impact the future of invoicing.

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