Electronic invoice reporting is mandatory
2022 is the year of digitization of the Romanian tax authority – ANAF. After the implementation of SAF-T reporting, the use of electronic invoicing (“RO e-Invoice”) represents a new obligation for companies. This is mandatory for certain companies and for certain product categories.
What are the legal deadlines?
- From 1.04.2022 travel agencies or economic operators that provide tourism services in a B2C relationship for invoices issued on the basis of holiday vouchers.
- From 1.07.2022 companies that issue invoices to public entities of the Romanian state (B2G).
- From 1.07.2022 companies that deliver goods with high fiscal risk (vegetables and fruits, alcoholic beverages, waters, soft drinks, new constructions, mineral products, clothing and footwear in B2B relationship. The complete list has been published.
- From 2023 all companies and for all goods and services (B2B, B2C, B2G) – no official legislation yet.
Source Deloitte
