eInvoicing Country Factsheets for each Member State & other countries
- Romania has implemented Directive 2014/55/EU on electronic invoicing in public procurement through Law 199/2020.
- The Fiscal Code and its implementing rules govern eInvoicing in Romania. Additional legislation may apply if electronic signature or electronic archiving is used.
- Law 139/2022 approves Government ordinance 120/2021 focusing on the administration, functioning, eInvoicing, and implementation of the RO e-factura system through the national invoicing system RO e-Factura in UBL 2.1 format, and makes the issuing of e-invoices mandatory for specific taxpayers.
- The RO e-Invoicing platform is available for sending and downloading invoices, and electronic invoices must be generated in a predefined XML format in accordance with the RO_CIUS standard.
- Economic operators can choose their preferred service provider to submit eInvoices to contracting authorities.
- Government ordinance 130/2021 introduced mandatory issuance of eInvoices as of July 2022 for companies whose activity is linked to product categories considered high tax risk. No electronic signature is required for eInvoices, and the archiving period amounts to 10 years in general and 25 years for invoices related to capital goods. eInvoicing has not been implemented at the sub-central level.
- The European standard on eInvoicing (EN) was transposed in 2018 by ASRO. The Romanian Ministry of Finance implemented the RO e-Transport electronic system for tracking the road transportation of high tax risk goods through Government Ordinance 41/2022, which introduces a mandatory transport system to monitor specific goods. The deadline to comply with this mandate was postponed until 1 January 2023.
Source ec.europa.eu
