What is the timeline of the E-Invoicing mandate in Romania?

Timeline

January 1, 2024
- Near real-time regime for reporting invoices between January 1 and June 31, 2024.
- Scope: only domestic supplies – exports and intra-community supplies are not required.
- Taxpayers shall send their invoices to the Ministry of Finance through the e-Factura system, within the five days of issuance of the invoice.
- There will be a grace period until the end of March 2024 for the taxpayers, meaning that starting from April 2024, there will be penalties and fines for the non-compliance depending on their business size. These fines will be; RON 5.000 – 10.000 for the large entities, RON 2.500 – 5.000 for medium entities and RON 500 – 2.500 for other entities
July 1, 2024
- The full, pre-clearance electronic invoice submissions via the eFactură platform will go live July 2024.
- Non-domestic and intra-community invoices will become mandatory in the scope by the beginning of July 2024. Both the sender and the receiver shall be registered in the e-Factura system. After July 2024, the main aim is to make a full clearance model of e-invoicing, as it is now Italy’s FatturaPA.
- Paper invoices will not be acceptable for tax compliance.