Romania has implemented a new electronic invoicing system called RO e-Factura since July 2022. The obligation applies to all B2G transactions and some B2B transactions for high-fiscal-risk products. The product list includes vegetables, fruits, roots, and edible tubers, alcoholic beverages, new constructions, salt, sulfur, earths and stones, plaster, lime, cement, mineral products, clothing, and footwear. Both the customer and supplier can download the signed XML files from the RO e-Factura portal within 60 days and must archive them for 10 years after registering on the SPV government portal. The XML file can include negative values with certain rules. Taxpayers can issue invoices including both high-fiscal-risk products and others in their ERP system without issuing separate invoices. Correction invoices can be created to correct mistakes in data from the original invoice, but cancellation is not allowed.
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