The Romanian tax authority (“ANAF”) recently issued the preliminary SAF-T structure, which taxpayers can adopt voluntarily effective August 2021. It is expected that January 2022 will be the first reporting month for which large taxpayers will need to comply with the new reporting requirements.
Romania recently published rules on the administration, operation, and implementation of the national system on electronic invoicing, RO e-Factura, and the implementation of a formal e-invoicing mechanism. These rules clarify the functioning of the RO e-Factura system itself, the structure of e-invoices, registration requirements, and the application of e-invoicing B2G and B2B transactions.
Source eBusiness eXpert
