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.
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.
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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
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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.
Source Pagero
Extract Emergency Ordinance no. 130/2021 (Unofficial Translation)
(1) By derogation from the provisions of art. 10-12 of the Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national system on electronic invoicing RO e-Invoice and electronic invoicing in Romania, as well as for completing Government Ordinance no. 78/2000on the approval, issuance of a vehicle identity card and certification of the authenticity of road vehicles for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them, published in the Official Gazette of Romania, Part I, no. . 960 of October 7, 2021, for products with high fiscal risk established by order of the President of the National Agency for Fiscal Administration, marketed in the B2B relationship:a) the suppliers may, between April 1 and June 30, 2022, transmit the invoices issued in the national system regarding the electronic invoice RO e-Invoice, regardless of whether or not the recipients are registered in the Register RO e-Invoice;b) the suppliers are obliged, starting with July 1, 2022, to transmit the invoices issued in the national system regarding the electronic invoice RO e-Invoice, regardless of whether or not the recipients are registered in the Register RO e-Invoice.
(2) The suppliers provided in par. (1) are obliged to send the invoices issued to the recipients according to the provisions of art. 319 of Law no. 227/2015 on the Fiscal Code , with subsequent amendments and completions.
(3) In the order provided in par. (1) , the National Agency for Fiscal Administration duly justifies for each product the classification in the category of products with high fiscal risk. A product with a high tax risk means a product in the marketing of which there is a high risk of tax fraud and evasion. The list of products in this category is periodically re-evaluated.
(4) The order of the president of the National Agency for Fiscal Administration provided in par. (1) shall be issued within 30 days from the date of entry into force of this emergency ordinance and shall be published in the Official Gazette of Romania, Part I.
