- The RO e-Invoice system will be used as the basis for the implementation of the mandatory einvoicing system for transactions between taxable persons.
- The use of the RO e-Invoice system will remain optional for non-established economic operators.
- It is proposed to authorise the derogation as from 1 January 2024 until 31 December 2026 or until the date Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Directive 2006/112/EC as regards VAT rules for the digital age, in particular Articles 218 and 232 of that Directive, whichever is the earlier.
- While, according to Romania, the national electronic invoice system RO e-Invoice is fully compatible with the European standard on electronic invoicing, Romania intends to require, at a first stage, that e-invoicing will be carried out mandatorily through a system managed by the tax administration. Therefore, suppliers will have to send electronic invoices to their customers via this system. This will imply that each electronic invoice will be automatically checked by the RO eInvoice system. The system will perform semantic checks and validations on structure and syntax. It will also verify the authenticity of the origin regarding the identity of the issuer. Once these operations have been performed, an automatic response message is generated. If no errors are identified, the electronic seal of the Ministry of Finance is applied, certifying receipt of the electronic invoice in the RO e-Invoice system. Only then the electronic invoice will be made available to the issuer and the recipient for download.
- As the prior mandatory authorisation or verification by the tax authorities will not be aligned with the future system envisaged by the Proposal on VAT rules for the digital age from 1 January 2028, Romania will introduce the necessary adaptations to its system to allow taxable persons, as of 1 January 2026, to send the necessary data through other means outside the RO e-Invoice system. Therefore, the authorisation or verification of the electronic invoices by the tax authorities will no longer be mandatory.
- Therefore, the derogation asked by Romania is aligned with the objectives pursued by the Commission as laid down in the Action Plan and in the Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age.
Source ec.europa.eu
