High-risk products are defined as part of the new e-invoicing framework

As of 1 July 2022, Romanian taxpayers will be required to use the CTC e-invoicing system e-factura (regardless of whether or not the recipients are registered in the Romanian e-Invoice register), for B2B transactions involving products with high fiscal risks.

The National Agency For Fiscal Administration has today issued an order to clarify which products are considered to be high fiscal risk products. The order establishes five high risk product categories as follows:
• Vegetables, fruits, roots, and edible tubers, other edible plants
• Alcoholic beverages
• New constructions
• Mineral products (mineral water natural, sand, and gravel)
• Clothing and footwear