Government ordinance 120/2021 establishes the basis and operational framework for the national e-Invoicing system. In the case of B2B e-Invoicing, government ordinance 130 published on 12/17/2021 introduces mandatory issuance as of July 2022 for companies whose activity is linked to product categories considered high tax risk (susceptible to tax evasion). These categories are defined in ANAF 12/2022 ordinance published on January 6th, 2022. Fruit and vegetables, alcohol, construction, mineral products, and clothing and footwear, are among the categories of companies considered susceptible to tax evasion.
For the rest of the companies, recently, a representative of the Ministry of Finance announced that, after discussions with the European Commission, the implementation of electronic invoicing between companies will not be done gradually, but will be mandatory for all companies as of 2024, a date yet to be confirmed. Already in February 2022, the Romanian tax authority requested EC authorization to apply a special derogation measure to Directive 2006/112/EC and make it mandatory to issue and send electronic invoices in all B2B transactions. It is expected to arrive in the coming months.
Source: edicomgroup.com
