Romania is preparing for a gradual roll-out of e-invoicing through its national RO e-Factura platform.
Government Ordinance 120/2021 lays the foundations of the Romanian national electronic invoicing system. In the case of B2B electronic invoicing, government ordinance 130 published on 12/17/2021 introduces an obligation to issue invoices from July 2022 for companies whose activity is linked to product categories considered to be at high tax risk (susceptible to tax evasion). These product categories are defined in ANAF Ordinance 12/2022 published on 06/01/2022. These are fruit and vegetables, alcohol, new construction, mineral products, textiles and footwear.
Source Edicom
