Mandatory B2B Electronic Invoicing in Romania

• Romania plans to introduce mandatory B2B electronic invoicing from January 1, 2024.
• The government has submitted an application to the EU Commission, which has been recently processed.
• The European Commission has proposed to authorize Romania to introduce mandatory electronic invoicing for transactions between taxable persons established in Romania.
• The Romanian e-invoicing system operates by exchanging invoices with the government portal in the CIUS_RO format, validating them against invoice content and format requirements before being used by the recipient.
• This model was partially introduced in July 2022 and will be extended to remaining taxpayers in 2024.

Source Comarch

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