For companies based or with branches in Romania, the big question right now is whether they are ready for the introduction of obligatory e-invoicing/dispatch advice rules? On July 1, 2022, Romania joined the ranks of only a few European countries where structured invoices are to be issued using a central platform.
For now, e-invoicing is only mandatory in certain cases. However, use of the National e-Invoicing System RO eFactura is expected to be extended to cover all businesses in 2023.
In order to minimize the VAT gap the authorities have gone still further. Legislation has also been introduced to impose similar obligations for issuing dispatch advices.
Source Comarch
