A new law refers to Article 320 of the Fiscal Code, which regulates the situations in which the auto-invoice can be issued, respectively only in relation to suppliers who are not established or are not considered to be established in Romania or for operations such as intra-community procurement . Thus, the buyers can issue the self-invoice for the purchased goods and the advances paid only on such relationships, if they are not in possession of the invoice issued by the supplier or provider.
Source Deloitte
