The Romanian Government published on 18 December 2021 the Emergency Ordinance no. 130/2021 with more information regarding the issuance of e-invoices. In particular, In article XXXVII of the ordinance states that B2B suppliers of high fiscal risk products will have to start issuing electronic invoices through the national platform RO e-factura.

  • From 1 April until 30 June it will be voluntary for these taxpayers to issue e-invoices, even though the buyer is not registered in the RO e-Invoice registry
  • From 1 July 2022, these taxpayers will be required to issue e-invoices through the RO system on a mandatory basis.

It is still to be determined what a high fiscal risk product is, as the name says, they are products with a high risk of tax fraud and evasion. The National Agency for Fiscal Administration (ANAF) will be publishing soon the list of products in this category. However, it is worth mentioning that the list is periodically re-evaluated.