Since 1 January 2018, Romania applied a mandatory split payment mechanism for taxpayers above a certain threshold for outstanding VAT liabilities. However, later in the same year Romania received its first letter of formal notice from the European Commission and its request to derogate from EU rules in the VAT Directive in this area was rejected. Romania was given a deadline to take remedial actions to comply with the EU rules but only a year later, December 2019, it actually passed legislative measures detailed by Emergency Ordinance No. 78/2019 replacing the VAT split payment mechanism with an effective date as early as 1 February 2020.
Source: SOVOS