- The Romanian Ministry of Finance has made e-compliance mandatory for SAF-T, e-Transport, and e-Invoicing.
- SAF-T includes monthly, yearly, and on-demand declarations.
- E-Transport is used to monitor high-fiscal-risk products.
- B2B and B2G e-Invoicing was announced in September 2021.
- A pilot program for B2G invoicing was created in October 2021.
- Technical aspects of e-Factura were approved in December 2021.
- B2B e-invoicing became mandatory for high-tax-risk products in January 2022.
- The scope of e-invoicing will be extended to non-resident taxpayers in January 2024.
- Invoices must be sent through the e-Factura system within five days of issuance.
- Penalties and fines will be imposed for non-compliance starting from April 2024.
- Domestic invoices will be included in the scope from January 2024 to June 2024, followed by non-domestic and intra-community invoices.
- The requested format for e-invoices is XML (UBL 2.1) with the RO_CIUS.
- E-Signature is not mandatory, but e-Seal will be implemented for validation.
- Invoices can be received manually, via APIs, or through a service provider.
- Archiving e-invoices for 10 years is mandatory.
- The goal is to implement a full clearance model for e-invoicing.
Source: rtcsuite.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
